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  • Search: subject_exact:"Steuerrecht"
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Year of publication
Subject
All
Steuerrecht 11,297 Steuer 6,210 Deutschland 5,160 Tax 4,775 Tax law 4,118 Germany 2,609 Steuerpolitik 1,409 Theorie 1,383 Theory 1,379 Tax policy 1,129 Finanzverwaltung 998 Fiscal administration 986 Recht 965 USA 915 Unternehmensbesteuerung 891 Corporate taxation 887 Steuersystem 881 Unternehmen 862 Staatsrecht 770 United States 755 International cooperation 753 Internationale Zusammenarbeit 753 Einkommensteuer 722 Verwaltungsrecht 719 Tax system 704 Steuerreform 618 Finanzrecht 614 Income tax 574 EU-Staaten 566 Welt 566 EU countries 564 World 562 Tax reform 539 Steuerwirkung 515 Großbritannien 468 Abgabe 466 Österreich 466 Tax effects 465 Deutschland <Bundesrepublik> 425 Steuervermeidung 424
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Online availability
All
Free 2,112 Undetermined 1,528 CC license 64
Type of publication
All
Book / Working Paper 12,519 Article 3,710 Journal 546 Database 2
Type of publication (narrower categories)
All
Article in journal 1,960 Aufsatz in Zeitschrift 1,960 Graue Literatur 1,953 Non-commercial literature 1,953 Hochschulschrift 1,359 Working Paper 862 Arbeitspapier 852 Aufsatz im Buch 724 Book section 724 Thesis 701 Collection of articles of several authors 658 Sammelwerk 658 Konferenzschrift 592 Dissertation u.a. Prüfungsschriften 455 Aufsatzsammlung 311 Lehrbuch 302 Conference proceedings 289 Amtsdruckschrift 281 Government document 281 Bibliografie enthalten 273 Bibliography included 273 Textbook 211 Gesetz 196 Law 194 Handbook 169 Handbuch 169 Festschrift 133 Quelle 85 Ratgeber 81 Bibliografie 63 Mehrbändiges Werk 61 Multi-volume publication 61 Guidebook 53 Monografische Reihe 52 Statistik 45 No longer published / No longer aquired 44 Kommentar 42 Advisory report 39 Gutachten 39 Collection of articles written by one author 35
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Language
All
German 7,223 English 6,576 Undetermined 2,193 French 268 Russian 154 Spanish 116 Italian 81 Polish 76 Swedish 72 Dutch 51 Portuguese 26 Norwegian 24 Danish 22 Croatian 21 Ukrainian 14 Finnish 13 Hungarian 13 Bulgarian 7 Czech 7 Turkish 7 Multiple languages 6 Romanian 5 Chinese 5 Serbian 4 Macedonian 2 Slovenian 2 Afrikaans 1 Arabic 1 Modern Greek (1453-) 1 Estonian 1 Kazakh 1 Latvian 1 Lithuanian 1 Malay (macrolanguage) 1 Slovak 1 Albanian 1
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Author
All
Tipke, Klaus 62 Herzig, Norbert 45 Kirchhof, Paul 45 Niemann, Ursula 41 Fichtelmann, Helmar 38 Mittelbach, Rolf 36 Schulze zur Wiesche, Dieter 34 Lang, Joachim 33 Sureth, Caren 33 Brähler, Gernot 31 Schreiber, Ulrich 31 Spengel, Christoph 30 Schneider, Dieter 28 Bühler, Ottmar 27 Koppe, Fritz 26 Brönner, Herbert 25 Kaplow, Louis 25 Knobbe-Keuk, Brigitte 25 Slemrod, Joel 25 Burhoff, Armin 23 Korn, Klaus 23 Bird, Richard M. 22 Lang, Michael 22 Scheffler, Wolfram 22 Wallis, Hugo von 22 Oestreicher, Andreas 21 Borrosch, Friedrich 20 Feldstein, Martin S. 20 Rose, Gerd 20 Endriss, Horst Walter 19 Felix, Günther 19 Grefe, Cord 19 Hey, Johanna 19 Keuschnigg, Christian 19 Rödder, Thomas 19 Strutz, Georg 19 Höhn, Ernst 18 Kaminski, Bert 18 Klein, Franz 18 Paulick, Heinz 18
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Institution
All
OECD 796 National Bureau of Economic Research 67 Deloitte, Haskins and Sells <New York, NY> 50 Springer Fachmedien Wiesbaden 44 Canadian Tax Foundation 42 Institut Finanzen und Steuern 37 Organisation for Economic Co-operation and Development 36 NWB Verlag 35 Institut der Wirtschaftsprüfer in Deutschland 31 Internationale Vereinigung für Steuerrecht 29 Deutsche Steuerjuristische Gesellschaft 28 National Tax Association 28 Verlag C.H. Beck 25 Bundessteuerberaterkammer 24 International Bureau of Fiscal Documentation 24 Fachinstitut der Steuerberater 22 Arbeitskreis für Steuerrecht <Köln> 21 Deutschland / Bundesministerium der Finanzen 21 Europäische Kommission / Generaldirektion Steuern und Zollunion 21 Ungarn / Pénzügyminisztérium 21 Hauptverband der Landwirtschaftlichen Buchstellen und Sachverständigen 19 Touche Ross International <New York, NY> 17 Verlag Dr. Otto Schmidt 17 Deutschland <Bundesrepublik> / Bundesminister der Finanzen 16 Verlag Dr. Kovač 15 Arbeitsgemeinschaft der Fachanwälte für Steuerrecht 14 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 13 International Monetary Fund 13 Bundesverband Öffentlicher Banken Deutschlands 12 Erich Schmidt Verlag 12 European Commission / Directorate General for Taxation and Customs Union 12 Institute for Fiscal Studies 12 Deutsches Anwaltsinstitut 11 Deutschland / Statistisches Bundesamt 11 Großbritannien / Board of Inland Revenue 11 Nomos Verlagsgesellschaft 11 Universität Hamburg / Institut für Ausländisches und Internationales Finanz- und Steuerwesen 11 Deutsches Wissenschaftliches Institut der Steuerberater 10 Edward Elgar Publishing 10 Deutschland 9
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Published in...
All
Global Forum on Transparency and Exchange of Information for Tax Purposes 429 Global forum on transparency and exchange of information for tax purposes 242 SpringerLink / Bücher 162 Der Betrieb 133 Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften 123 Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 116 Europäische Hochschulschriften / 5 112 International tax summaries : a guide for planning and decisions 99 Institut Finanzen und Steuern : ifst 65 Betriebs-Berater : BB 64 NBER working paper series 57 Derivatives & financial instruments 56 IFSt-Schrift 56 National tax journal 55 CESifo working papers 51 Working paper / National Bureau of Economic Research, Inc. 50 NBER Working Paper 49 International tax and business service 47 Advances in taxation 46 Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis 45 Steuer, Wirtschaft und Recht : SWR 44 Hefte zur internationalen Besteuerung 43 Intertax : international tax review 40 Springer eBook Collection 38 Cahiers de droit fiscal international 37 European taxation : official journal of the Confédération Fiscale Européenne 37 Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews 37 Schriften des Instituts für Ausländisches und Internationales Finanz- und Steuerwesen der Universität Hamburg 37 Lehrbuch 36 Institut Finanzen und Steuern 33 Schriftenreihe Steuerrecht in Forschung und Praxis 33 Veröffentlichungen der Deutschen Steuerjuristischen Gesellschaft e.V. 31 Series on international taxation 30 Tax law review 30 Europäische Hochschulschriften 29 Steuer-Revue : die unabhängige Fachzeitschrift für das gesamte Steuerwesen 28 Unternehmen und Steuern 28 Working paper 28 Deutsche Steuer-Zeitung : DStZ ; Monatsschrift auf d. Gebiet d. Steuerwesens 27 Schriften zum Steuerrecht : SSR 27
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Source
All
ECONIS (ZBW) 14,083 USB Cologne (EcoSocSci) 2,578 EconStor 39 ArchiDok 22 USB Cologne (business full texts) 18 RePEc 17 OLC EcoSci 15 BASE 5
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Showing 1 - 50 of 16,777
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What if commuting has demerit properties?
Defloor, Bart; Van de Gaer, Dirk - 2025
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Exploring the sience of the Brazil G20 : building a just world and a sustainable planet$dPSE - CEPR Policy Forum June 5-7 2024
Banerjee, Abhijit V.; Duflo, Esther; Zucman, Gabriel - 2025
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Solomon Islands : Selected Issues
International Monetary Fund / Asia and Pacific Dept - 2025
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Assessing Scottish tax strategy and policy
Adam, Stuart; Phillips, David - 2025
The Scottish Government has a range of tax powers at its disposal, which it has used in recent years to forge an increasingly distinct tax policy from the rest of the UK. In its 2025-26 Budget, the Scottish Government made a number of tax policy changes, including to income tax, business rates,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015331215
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The unintended consequences of tax code complexity
Kastoryano, Stephen - 2025
This paper reveals how tax complexity, in the form of loopholes and assets overlapping different sections of tax returns, contributes to tax avoidance and evasion. Using administrative data from the Netherlands, it shows how an auditing announcement in 2005 triggered large increases in declared...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015206811
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The impact of joint provision of audit and tax services on the advice of tax professionals
Mescall, Devan; Schmidt, Regan N. - In: Journal of accounting and public policy 50 (2025), pp. 1-14
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Environmental tax reform and corporate tax avoidance : a quasi-natural experiment on China’s environmental protection tax law
Jing, Zhongbo; Zhang, Wei; Zhao, Pengcheng; Zhao, Yang - 2025
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The Maschler-Perles-Shapley value for taxation games
Rosenmüller, Joachim - 2025
We continue the discussion of the taxation game following our presentation in [12]. Our concept describes a cooperative game played between a set of jurisdictions (" countries"). These players admit the operation of a multinational enterprise (MNE, the "firm") within their jurisdiction. The...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015386514
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The fiscal social contract and the human rights economy : in response to call for input by the Independent Expert on the effects of foreign debt
Tax Justice Network - 2024
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Peru : PERUMOD v2.5 : 2019-2023
Torres, Javier; Chang, Rodrigo - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015193499
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Ecuador : ECUAMOD v4.3 : 2011-2023
Jara, H. Xavier; Martín, Fernando; Montesdeoca, Lourdes; … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015193501
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Colombia : COLMOD v2.4 : 2019-2023
Rodriguez, David; Silva, Johana; Zapata, Mateo - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015193503
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Zambia : MicroZAMOD v2.16 : 2010, 2015-2023
Kalikeka, Mbewe; Bowa, Jones; Bwalya, Miselo; Gasior, Katrin - 2024
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Mozambique : MOZMOD v3.0 : 2015-2023
Castelo, Vanda; Castigo, Finório; Cardoso, José; … - 2024
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Tanzania : TAZMOD v2.9 : 2012, 2015-2023
Leyaro, Vincent; Kisanga, Elineema; Msafiri, Mgeni; … - 2024
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Uganda : UGAMOD v2.1 : 2018-2023
Barugahara, Tina Kaidu; Waiswa, Ronald; Ayo, Joseph Okello - 2024
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Viet Nam : VNMOD v3.4 : 2013-2023
Nguyen, Duong Anh; Minh Binh Tran; Anh Mai Le; … - 2024
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Ghana : GHAMOD v2.7 : 2013-2023
Adu-Ababio, Kwabena; Osei, Robert Darko; Baah, Prince; … - 2024
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Ethiopia : ETMOD v3.1 : 2018-2023
Shahir, Adnan A.; Figari, Francesco; Ali, Abas Mohammed - 2024
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Zanzibar : ZANMOD v1.1 : 2019-2023
Haji, Haji Gora; Hemed, Issa; Kisanga, Elineema; … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015193555
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Where to locate tax employees? : the role of tax complexity and tax risk implications
Giese, Henning; Koch, Reinald; Sureth, Caren - 2024
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Tax office segmentation and tax avoidance in a developing economy
Hidayat, Agus - 2024
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Tax uncertainty and auditor-provided tax services : the impact of regulatory changes in the EU
Lynch, Dan; Pendl, Stefanie - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015197964
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Geprägte Freiheit 2023/24 : Impulse aus dem Institut für Finanz- und Steuerrecht
Kube, Hanno (ed.); Reimer, Ekkehart (ed.) - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015199008
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Die Bekämpfung der Steuerumgehung durch allgemeine Antimissbrauchsvorschriften in Hongkong, Singapur und der Volksrepublik China : auf dem Weg zur Konvergenz auf internationaler Ebene?
Kühn, Melanie - 2024 - 1. Auflage
Weisen allgemeine Antimissbrauchsvorschriften verschiedener Steuersysteme trotz unterschiedlicher Ausgestaltung mehr Ähnlichkeiten auf als es zunächst scheint? Um diese Frage zu beantworten, befasst sich die Autorin in ihrer Arbeit mit dem Recht Hongkongs, Singapurs und der Volksrepublik China...
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The incidence of distortions
Atkin, David; Bernadac, Baptiste; Donaldson, Dave; … - 2024
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A framework for digitalising tax revenue collection for the informal economic sphere in Zimbabwe
Munjeyi, Edmore; Fourie, Houdine - In: Cogent economics & finance 12 (2024) 1, pp. 1-13
The paper proposes a novel framework for digitalising tax revenue for the Zimbabwe's informal economic sphere. The study addresses the pressing chalelnge of informal economy taxation, indetifying the absence of a modern (or contemporary) tax framework as a critical catalyst for this study. The...
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Enforcing colonial rule : blood tax and head tax in French West Africa
Cogneau, Denis; Mo, Zhexun - 2024
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A practical method in taxing e-commerce transactions via payment gateway : the role of payment service providers
Nur Ashikin Ishak; Mohd Rizal Palil; Siti Fatimah Abdul … - In: Global business and finance review 29 (2024) 6, pp. 1-16
Purpose: This study aims to propose a potential tax model for taxing e-commerce transactions in Malaysia. Design/methodology/approach: A qualitative approach was employed in this study to unravel methods for taxing e-commerce transactions in Malaysia by interviewing key policymakers, tax...
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"The client can get caught out" : tax structure maintainability and the intricacies of tax planning aggressiveness
Mayer, Maryse; Gendron, Yves - In: Contemporary accounting research : the journal of the … 41 (2024) 4, pp. 2047-2074
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Where to locate tax employees? : the role of tax complexity and tax risk implications
Giese, Henning; Koch, Reinald; Sureth, Caren - 2024
This study analyzes the impact of tax complexity on the location of tax employees and tax risk. Using a hand-collected dataset of more than 7,500 tax employees from 348 European-listed multinationals, we identify two types of firm-level costs associated with tax complexity-tax employees, and tax...
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Understanding Artificial Intelligence in Tax and Customs Administration
Aslett, Joshua - 2024
This technical note provides an overview of current thinking on artificial intelligence (AI) in tax and customs administration. Written primarily for senior officials, the intent of the note is to provide an awareness of AI that can help inform decision making and planning. The note opens with...
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Evaluation of foreign property in japanese inheritance tax law: uniform or unique
Suzuki, Yuya - 2024
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Geprägte Freiheit 2023/24 : Impulse aus dem Institut für Finanz- und Steuerrecht
Kube, Hanno (ed.); Reimer, Ekkehart (ed.) - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014446707
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General literacy and effective taxation system in Africa
Bekana, Dejene Mamo - In: Development studies research 11 (2024) 1, pp. 1-12
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Redistribution in Spain through taxes (direct and indirect) and benefits (cash and in-kind) : methodology and main results for 2021
López Laborda, Julio; Marin, Carmen; Onrubia, Jorge - 2024
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Can teachers influence student perceptions and preferences? : experimental evidence from a taxation course
Durán, José María; Esteller-Moré, Alejandro; … - 2024 - Version March 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014517053
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Growth-enhancing taxes
De Padua, David; Kiocho, Mae Hyacinth; Park, Donghyun - 2024
We investigate the conditions under which tax revenues can enhance economic growth. Using a newly constructed dataset consisting of 135 economies and spanning the period 1990-2019, we study how changes in tax revenues impact economic growth using a panel vector autoregression (PVAR) model. Tax...
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Willingness to pay for improved public education and public healthcare systems : the role of income mobility prospects
Wiese, Rasmus; Eriksen, Steffen - In: Fiscal studies : the journal of the Institute for … 45 (2024) 1, pp. 55-76
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The implications of treaty restrictions of taxing rights on services, especially for developing countries
Amaro, Faith; Grondona, Veronica; Picciotto, Sol - 2024
Taxation of cross-border services has been identified as a high priority issue in the United Nations (UN) negotiations to establish a new global framework for tax. This paper analyses the defects of international tax rules as applied to services, and their exploitation by multinational...
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Tax awareness and fiscal workarounds in contemporary Kenya : reactions towards new taxation laws, and the need to renew the social contract
Magale, Eric Gwandega; Schmidt, Mario - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015085124
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Tax knowledge and tax behaviour of individual taxpayers in South Africa : a scoping review
Matshona, Zanele; Sibanda, Mabutho; Phesa, Masibulele - In: International journal of economics and financial issues … 14 (2024) 5, pp. 299-316
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The after-tax marginal cost and B index of the R&D tax system in Japan
Uemura, Toshiyuki - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015055879
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Perception of housing taxation in the Czech Republic
Janoušková, Jana; Sobotovičová, Šárka - In: International advances in economic research 30 (2024) 2, pp. 199-214
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014583880
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Tax advisors and tax aggressiveness : a bargaining model
Elitzur, Ramy; Yaari, Varda Lewinstein - In: Journal of accounting, auditing & finance : JAAF 39 (2024) 1, pp. 160-180
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The price of simplicity : skewed and regressive taxation in Accra's informal sector
Anyidoho, Nana Akua; Gallien, Max; Rogan, Michael; … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014631912
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Tax earmarking and political participation : theory and evidence from Ghana
Ahrenshop, Mats-Philip - 2024
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The effect of taxes and tax refunds on the economic activity of the energy industry in Peru
Puican Rodriguez, Victor Hugo; Suárez Santa Cruz, … - In: International Journal of Energy Economics and Policy : IJEEP 14 (2024) 4, pp. 36-47
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The conflict of interest in tax scholarship
Raitasuo, Santtu - In: Critical perspectives on accounting : an international … 99 (2024), pp. 1-13
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Optional (non-)filing and effective taxation
Hauck, Tobias Alexander; Wallossek, Luisa - In: Journal of public economics 238 (2024), pp. 1-9
Many countries have automatic wage tax withholding systems with tax non-filing options for some taxpayers. We show that this has sizable and potentially unintended implications for effective taxation because taxes are often over-withheld. Low-income taxpayers pay more taxes than they have to...
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