Search Results - subject_exact:"Steuerrecht"

Features of judicial precedent as a source of EU tax law

Babin, Igor Ivanovych - 2026

This article examines the doctrinal status and significance of judicial precedent in the EU tax legal order, focusing on its implications for Ukraine's integration. In the absence of full legislative harmonisation in direct taxation, CJEU jurisprudence serves as a primary mechanism for "negative...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015654695

Tax department design, tax planning, and tax risk

Amberger, Harald J.; Giese, Henning; Koch, Reinald; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015609870

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Tax department design, tax planning, and tax risk

Amberger, Harald; Giese, Henning; Koch, Reinald; … - 2026

Book / Working Paper

Heterogeneous welfare effects of corrective taxes : evidence from South Africa's soda tax

Cejka, Tim; Piek, Marlies; Waseem, Mazhar - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015613708

Beyond the state, but reinforcing it? : informal tax institutions and state legitimacy in the Democratic Republic of Congo

Boogaard, Vanessa van den; Bokasola, Yannick Lokaya; … - 2026

This paper explores the role of informal taxation in the Democratic Republic of Congo and aims to shed light on informal fiscal realities and the implications of informal tax institutions for governance and state legitimacy. Relying on mixed-methods data from household surveys, interviews, and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015614271

The IFS Scottish Budget Report : 2026-27

Boileau, Bee; Brogaard, Martin; Phillips, David; … - 2026

The Scottish Budget and Spending Review published on 13 January set detailed spending plans for 2026-27, alongside higher-level plans for the following two years for day-to-day (resource) spending and the following three years for investment (capital) spending. Understandably, the Scottish...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015606094

Countries' tax effort : disentangling the frontier tax gap

Fenochietto, Ricardo; Pessino, Carola; Fenochietto, Nicole - 2026

Using Stochastic Frontier Analysis, this paper updates, for 123 countries, the estimates of tax capacity-defined as the maximum level of revenue a country can feasibly achieve - and tax effort - measured as the ratio of actual tax revenue to tax capacity. It also introduces two novel models that...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015627337

Global Forum on Transparency and Exchange of Information for Tax Purposes: Benin 2026 (Second Round, Phase 1) : Peer Review Report on the Exchange of Information on Request

2026

This peer review report analyses the implementation of the standard on transparency and exchange of information on request for Benin, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Benin's...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015630228

Global Forum on Transparency and Exchange of Information for Tax Purposes: Cabo Verde 2026 (Second Round, Phase 1) : Peer Review Report on the Exchange of Information on Request

2026

This peer review report analyses the implementation of the standard on transparency and exchange of information on request for Cabo Verde, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Cabo...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015630543

Global Forum on Transparency and Exchange of Information for Tax Purposes: Antigua and Barbuda 2026 (Second Round, In-depth Review) : Peer Review Report on the Exchange of Information on Request

2026

This peer review report analyses the implementation of the standard on transparency and exchange of information on request (EOIR) for Antigua and Barbuda, through the in-depth review conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes. Antigua and Barbuda...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015630728

Global Forum on Transparency and Exchange of Information for Tax Purposes: Seychelles 2026 (Second Round, In-depth Review) : Peer Review Report on the Exchange of Information on Request

2026

This peer review report analyses the implementation of the standard on transparency and exchange of information on request (EOIR) for Seychelles, through the in-depth review conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes. Seychelles had been previously...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015630835

Global Forum on Transparency and Exchange of Information for Tax Purposes: Palau 2026 (Second Round, Phase 1) : Peer Review Report on the Exchange of Information on Request

2026

This peer review report analyses the implementation of the standard on transparency and exchange of information on request for Palau, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Palau's...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015630921

Forsøgs- og forskningsudgifter : en skatteretlig analyse af begrebet, betingelserne og retsvirkningerne

Keller, Maria Wriedt - 2026 - First edition

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015639982

Competitiveness of the tax system and economic growth

Christl, Michael; Köppl-Turyna, Monika - 2026

This paper examines whether the design of a country's tax system matters for economic growth using the Tax Foundation's International Tax Competitiveness Index (ITCI), a composite of more than 40 legislated tax-policy variables spanning corporate, individual income, consumption, property, and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015643455

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Competitiveness of the tax system and economic growth

Christl, Michael; Köppl-Turyna, Monika - 2026

Book / Working Paper

Green EUROMOD: the environmental extension of the EU's tax-benefit microsimulation model

Maier, Sofia; De Poli, Silvia; Klenert, David; Amores, … - 2026

This article introduces Green EUROMOD, the environmental extension of the EU's tax-benefit microsimulation model EUROMOD. It provides a novel framework for evaluating the distributional, environmental, and fiscal impacts of green policy reforms across the 27 EU Member States. The model captures...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015633296

Tax relief on public and private pension contributions in Ireland

Doorley, Karina; Gubello, Michele - 2026

This report provides an up-to-date assessment of the scale and distributional impact of tax relief on public, occupational, and private pension contributions in Ireland. Using SWITCH, the ESRI's tax-benefit microsimulation model, we quantify the cost of tax relief under the current...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015633685

The rule of law in a state of flux the Swedish tax law perspective

Simon-Almendal, Teresa - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015484601

Digitalization of the global economy and the OECD reform of MNE's corporate income tax : background, challenges, and issues

Brokelind, Cécile - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015484612

Is the tax consensus heading for a bump or a cliff? : the current generational divide in Spaniards' tax attitudes

Herrero Alcalde, Ana; Martinez-Vazquez, Jorge; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668504

New estimates of the impact of undergraduate degrees on lifetime earnings

Britton, Jack; Ogden, Kate; Ornadel, Natan; Waltmann, Ben - 2026

What is the effect of going to university on earnings over graduates' lifetimes? To what extent do subject choice, institution and the prior academic attainment of those students matter? How much do individuals (and taxpayers) benefit from people going to university, once we account for the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668561

From commitment to effective utilisation : evaluating Nigeria's implementation of tax standards for exchange of information

Abdullahi, Bala Dahiru; Imam, Bilal Hamza - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015677542

Tourism Levy impacts in England

2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016061327

Global Forum on Transparency and Exchange of Information for Tax Purposes: Cook Islands 2026 (Second Round) : Peer Review on Transparency and Exchange of Information on Request

2026

This peer review report analyses the practical implementation of the standard on transparency and exchange of information on request (EOIR) for the Cook Islands, as part of the second round of reviews conducted by the Global Forum since 2016.

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016073142

Global Forum on Transparency and Exchange of Information for Tax Purposes: Namibia 2026 (Second Round) : Peer Review on Transparency and Exchange of Information on Request

2026

This peer review report analyses the practical implementation of the standard on transparency and exchange of information on request (EOIR) for Namibia, as part of the second round of reviews conducted by the Global Forum since 2016.

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016073146

Global Forum on Transparency and Exchange of Information for Tax Purposes: Tanzania 2026 (Second Round) : Peer Review on Transparency and Exchange of Information on Request

2026

This peer review report analyses the practical implementation of the standard on transparency and exchange of information on request (EOIR) for Tanzania, as part of the second round of reviews conducted by the Global Forum since 2016.

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016073147

Steuerliche Gestaltungsspielräume und ihre ungleiche Verteilung im bestehenden österreichischen Steuersystem : eine normative Untersuchung zum Gedanken möglicher "Reichenbegünstigungen" im nationalen Steuerrecht

Bräumann, Peter; Kofler, Georg; Tumpel, Michael - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016071240

Impact of the global minimum tax on domestic tax legislation

Koch, Reinald; Ostermann, Leon; Spengel, Christoph - 2026

This paper examines how jurisdictions have responded to the introduction of the OECD Pillar Two framework and analyses the implications of these developments for international tax competition. Using a comprehensive dataset covering 223 tax systems, we examine the global implementation of Pillar...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016060043

From law to practice : Bhutan's GST rollout and lessons for small digitalising economies

Niesten, Hannelore - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016085175

Digitalization and the politics of tax in low-income states

Yeandle, Alex - 2025

The digitalization of low-income economies has made it easier for governments to collect tax, yet many still fail to raise adequate revenues. Why would policy makers in urgent need of resources not fully leverage these new tools? I argue that governments remain constrained by public opinion:...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015486015

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://ebvufind01.dmz1.zbw.eu/10015206811

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

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015372601

Exploring the sience of the Brazil G20 : building a just world and a sustainable planet : PSE - CEPR Policy Forum June 5-7 2024

Banerjee, Abhijit V.; Duflo, Esther; Zucman, Gabriel - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015271309

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://ebvufind01.dmz1.zbw.eu/10015331215

The impact of joint provision of audit and tax services on the advice of tax professionals

Mescall, Devan; Schmidt, Regan N. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015333687

What if commuting has demerit properties?

Defloor, Bart; Van de Gaer, Dirk - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015194390

Solomon Islands : Selected Issues

2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015328009

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Solomon Islands : Selected Issues

2023

Book / Working Paper

Solomon Islands : Selected Issues

2011

Book / Working Paper

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://ebvufind01.dmz1.zbw.eu/10015386514

Vereinfachte Einkommensbesteuerung - Möglichkeiten und Grenzen illustriert am Beispiel steuerlicher Abzüge in der Arbeitnehmerbesteuerung : Stellungnahme 01/2025 vom 27. März 2025

2025 - Stand: Mai 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015417912

Optimal dual-regime business tax systems

Sharma, Rishi R.; Slemrod, Joel; Stimmelmayr, Michael; … - 2025

Dual-regime business tax systems typically subject smaller firms to an output (turnover) tax and larger firms to a profit (corporate) tax. Despite their prevalence, there is little formal analysis of their optimal design. This paper addresses this gap by developing a theoretical framework to...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015420881

A tax is a signal : theory and evidence

Barigozzi, Francesca; Cornelsen, Laura; Mazzocchi, Mario - 2025

We propose a theoretical model in which uninformed consumers update their beliefs about the health effects of sugar in soft drinks through two sequential policies: an information campaign and a sugar tax. The information campaign is modeled as a costless signal (cheap talk), while the tax policy...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015423248

Truthfulness or trib-truthfulness of financial statements? : a historical analysis : I. financial reporting and tax regulations from 1861 to 1960 in Italy

Avi, Maria Silvia - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015468104

Determinants of German firm's adjusted effective tax rate

Behr, Andreas; Schiwy, Christoph - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015473162

Tax Potential and Revenue Mobilization in Niger : Niger

Pessoa, Ana Sofia - 2025

Niger faces significant challenges to mobilize revenue, with one of the lowest tax revenue to GDP ratios in the region. This paper estimates the tax revenue gap, which reflects the difference between the actual and the potential tax revenue given economic and institutional context. The tax...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015452015

Papua New Guinea : Selected Issues

2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015452158

Unpacking informality for tax purposes : evidence from urban Zimbabwe

Gwaindepi, Abel; Venganai, Hellen - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015453177

Tax aversion as an implicit phenomenon

Sesini, Giulia; Castiglioni, Cinzia; Iannello, Paola; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015453288

Behavioral Insights for Tax Compliance : A Whole-House Approach to Improving Taxpayer and Tax Official Beliefs, Attitudes, and Behaviors

2025

The objective of this note is to summarize the role of behavioral science in tax compliance and tax administration, elaborating on a previous note outlining the World Bank's past work in this area (Dalton et al., 2021). This note will provide an overview of a behaviorally informed approach to...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015454239

Evolution of Greek tax system

Asimakopoulos, Panagiotis - 2025

The aim of this paper is to provide a legal documentation that is conducted under a thorough review of tax legislation and create a dataset, consisting of 120 laws that brought significant changes in the vast majority of categories of taxes in Greece from 1974 to 2018. It is noteworthy that a...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015413539

Do signatory auditors with tax expertise facilitate or curb tax aggressiveness?

DeFond, Mark L.; Qi, Baolei; Si, Yi; Zhang, Jieying - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015432359

Social structure, state, and economic activity

Bramoullé, Yann; Goya, Sanjeev; Morelli, Massimo - 2025 - This version: April 1, 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015433957

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Social structure, state, and economic activity

Bramoullé, Yann; Goyal, Sanjeev; Morelli, Massimo - 2024

Book / Working Paper

Citizens' attitudes towards taxation : Eurobarometer summary

2025

This Flash Eurobarometer investigates EU citizens' attitudes and preferences towards taxation and tax policy. It examines key themes, such as EU citizens' perception of the desired tax mix - that is, the adequate balance between different types of taxes like income, consumption taxes (e.g. VAT),...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015439965