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Year of publication
Subject
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Steuertarif 1,026 Tax rate 938 Theorie 258 Theory 246 Unternehmensbesteuerung 231 Corporate taxation 224 Körperschaftsteuer 191 Corporate income tax 180 Einkommensteuer 165 Steuerbelastung 158 Tax burden 147 Income tax 145 Steuerreform 113 Tax reform 98 USA 98 United States 97 Steuerpolitik 93 Deutschland 88 Steuerwirkung 86 Steuerwettbewerb 78 Tax effects 78 Tax policy 77 Steuereinnahmen 73 Schätzung 72 Tax revenue 71 Tax competition 66 Estimation 65 Germany 63 EU-Staaten 62 Besteuerungsverfahren 57 Taxation procedure 57 EU countries 51 OECD-Staaten 51 Umsatzsteuer 51 Multinationales Unternehmen 50 Kapitalertragsteuer 49 OECD countries 49 Sales tax 49 Steuervermeidung 49 Transnational corporation 49
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Online availability
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Free 439 Undetermined 143
Type of publication
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Book / Working Paper 581 Article 444 Journal 1
Type of publication (narrower categories)
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Article in journal 395 Aufsatz in Zeitschrift 395 Working Paper 275 Graue Literatur 247 Non-commercial literature 247 Arbeitspapier 234 Aufsatz im Buch 28 Book section 28 Hochschulschrift 18 Article 12 Amtsdruckschrift 11 Government document 11 Thesis 11 Collection of articles of several authors 7 Sammelwerk 7 Research Report 6 Conference paper 4 Konferenzbeitrag 4 Collection of articles written by one author 3 Sammlung 3 Aufsatzsammlung 2 Bibliografie enthalten 2 Bibliography included 2 Reprint 2 Book review 1 Conference proceedings 1 Doctoral Thesis 1 Forschungsbericht 1 Konferenzschrift 1 Norm 1 Rezension 1 Standard 1 Statistics 1 Statistik 1 Systematic review 1 Übersichtsarbeit 1
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Language
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English 900 German 92 Undetermined 8 Italian 5 French 4 Russian 4 Dutch 3 Hungarian 2 Polish 2 Portuguese 2 Bulgarian 1 Danish 1 Slovak 1 Spanish 1 Serbian 1
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Author
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Creedy, John 17 Spengel, Christoph 16 Heckemeyer, Jost H. 11 Fuest, Clemens 10 Riedel, Nadine 10 Garcia-Bernardo, Javier 9 Konrad, Kai A. 9 Gemmell, Norman 8 Bach, Stefan 7 Bartholmeß, Alexandra 7 Bradford, David F. 7 Kauder, Björn 7 Maiterth, Ralf 7 Mosler, Martin 7 Riera-Crichton, Daniel 7 Runkel, Marco 7 Schneider, Friedrich 7 Sielaff, Christian 7 Slemrod, Joel 7 Vuletin, Guillermo 7 Bräutigam, Rainer 6 Chiarini, Bruno 6 Cobham, Alex 6 Faccio, Tommaso 6 Feldstein, Martin S. 6 Hérault, Nicolas 6 Jacobs, Bas 6 Jaimovich, Nir 6 Janský, Petr 6 Kalb, Guyonne 6 Kawano, Laura 6 Kleven, Henrik Jacobsen 6 Koh, Hyun-Ju 6 Lackó, Mária 6 Marzano, Elisabetta 6 Nicolay, Katharina 6 Picciotto, Sol 6 Saez, Emmanuel 6 Sausgruber, Rupert 6 Schanz, Sebastian 6
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Institution
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National Bureau of Economic Research 28 OECD 25 Zentrum für Europäische Wirtschaftsforschung 6 Europäische Kommission 3 National Education Association of the United States / Research Division 2 Price Waterhouse Coopers 2 ZEW 2 Zentrum für Europäische Wirtschaftsforschung, Mannheim 2 Arbeitskreis Quantitative Steuerlehre 1 Books on Demand GmbH <Norderstedt> 1 Bund der Steuerzahler / Karl-Bräuer-Institut 1 Committee Economic Development 1 Deutsches Institut für Wirtschaftsforschung 1 Elinkeinoelämän Tutkimuslaitos 1 Europäische Kommission / Generaldirektion Steuern und Zollunion 1 Federal Reserve Bank of Chicago / Research Dept 1 Foerder Institute for Economic Research <Tēl-Āvîv> 1 Forschungsinstitut zur Zukunft der Arbeit <Bonn> 1 Institute of Economic Affairs 1 Julius-Maximilians-Universität Würzburg 1 National Education Association of the United States / Committee on Educational Finance 1 National Education Association of the United States / Committee on Tax Education and School Finance 1 National Institute of Economic and Social Research 1 Rheinisch-Westfälisches Institut für Wirtschaftsforschung 1 Sonderforschung ökonomische und juristische Institutionenanalyse (SOFIA) e.V. 1 United States / Congress / House / Committee on Ways and Means 1 Universitat Autònoma de Barcelona / Departament d'Economia i d'Història Econòmica 1 University of Cambridge / Microsimulation Unit 1 Università degli studi di Venezia / Dipartimento di scienze economiche 1 arqus - Arbeitskreis Quantitative Steuerlehre 1 Österreichisches Institut für Wirtschaftsforschung 1
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Published in...
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National tax journal 31 NBER working paper series 28 Working paper / National Bureau of Economic Research, Inc. 25 CESifo working papers 24 NBER Working Paper 22 Working paper 17 International tax and public finance 16 OECD Tax Statistics 14 CESifo Working Paper 11 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 10 CESifo Working Paper Series 9 Discussion paper / Centre for Economic Policy Research 9 Journal of public economics 9 Public finance review : PFR 9 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 7 [ZEW-Gutachten und Forschungsberichte] 7 Advances in taxation 6 Applied economics letters 6 Discussion paper / Tinbergen Institute 6 Economics letters 6 The American economic review 6 Emerging markets finance & trade : a journal of the Society for the Study of Emerging Markets 5 FinanzArchiv : public finance analysis 5 Ifo Schnelldienst 5 Journal of public economic theory 5 Public budgeting & finance 5 World tax journal : WTJ 5 ifo Schnelldienst 5 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 4 Die Betriebswirtschaft : DBW 4 Discussion paper series / IZA 4 Economic inquiry : journal of the Western Economic Association International 4 European financial and accounting journal : EFAJ 4 IES working paper 4 IZA Discussion Papers 4 Journal of macroeconomics 4 Journal of urban economics 4 OECD Social and Welfare Statistics 4 Taxation papers : working paper 4 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 4
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Source
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ECONIS (ZBW) 951 EconStor 60 RePEc 7 USB Cologne (EcoSocSci) 4 USB Cologne (business full texts) 2 ArchiDok 2
Showing 1 - 50 of 1,026
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When do firms highlight their effective tax rate?
Flagmeier, Vanessa; Müller, Jens; Sureth, Caren - In: Accounting and business research 53 (2023) 1, pp. 1-37
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Een BTW-nultarief oor groente en fruit : voor- en nadelen van mogelijke afbakeningsvarianten : rapport
Bijlsma, Michiel J.; Vermeulen, Wouter; Kuczynski, Adam; … - 2023
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Emissions and our tax forecasts
Todd, Alison; Taylor, Karen; Gardiner, Laura - 2023
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Trade tax evasion and the tax rate : evidence from transaction-level trade data
Mengistu, Andualem T.; Molla, Kiflu G.; Mascagni, Giulia - In: Journal of African economies 31 (2022) 1, pp. 94-122
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The quality effect of auditing on tax compliance : evidence from Tunisian context
Soltani, Lynda - In: International journal of economics and financial issues … 12 (2022) 1, pp. 24-27
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Measuring the impact of federal personal income tax changes on middle income Canadian camilies since 2015
Palacios, Milagros; Li, Nathaniel; Clemens, Jason; … - 2022
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Rethinking how we score capital gains tax reform
Sarin, Natasha; Summers, Lawrence Henry; Zidar, Owen M.; … - 2022
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Investigating the relationship between tax rates and tax revenues in the euro erea : the effect of the shadow economy
Ntertsou, Dimitra; Liapis, Konstantinos - In: European research studies 25 (2022) 4, pp. 49-62
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Re-allocating taxing rights and minimum tax rates in international profit taxation
Kempkes, Gerhard; Stähler, Nikolai - In: Journal of government and economics : JGE 7 (2022), pp. 1-22
What happens when sovereign governments coordinate their tax policies? This is an important research topic in government and economics. We focus on implications of re-allocating taxing rights away from source countries (where goods are produced) to market countries (where goods are consumed) and...
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Macroeconomic effects of capital tax rate changes
Bhattarai, Saroj; Lee, Jae Won; Park, Woong-yong; Yang, … - 2022
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Estimating the laffer tax rate on capital income : cross-base responses matter!
Lefebvre, Marie-Noëlle; Lehmann, Etienne; Sicsic, Michaël - 2022
We theoretically express the Laffer tax rate on capital income as a function of the elasticities of capital income (the "direct" elasticity) and of labor income (the "cross" elasticity) with respect to the net-of-tax rate on capital income. We estimate these elasticities using salient capital...
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Macroeconomic Effects of Capital Tax Rate Changes
Bhattarai, Saroj; Lee, Jae Won; Park, Woong Yong; Yang, … - 2022
We study aggregate, distributional and welfare effects of a permanent reduction in the capital tax rate in a quantitative equilibrium model with capital-skill complementarity. Such a tax reform leads to expansionary long-run aggregate effects, but is coupled with an increase in wage and income...
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Vertical Externalities in Tax Setting : Evidence from Gasoline and Cigarettes
Besley, Timothy J.; Rosen, Harvey S. - 2022
A common feature of federal systems is that tax bases are joint property. Consequently, state and federal tax setting decisions are interdependent. Our aim here is to put forward a rudimentary theoretical analysis of this phenomenon, and to use the theory as a framework for econometrically...
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Tax Competition Effects of a Minimum Tax Rate : Empirical Evidence from German Municipalities
Buettner, Thiess; Poehnlein, Maximilian - 2022
This paper explores the effects of introducing a minimum tax rate on the empirical tax-rate distribution of a local business tax. We test whether and how competing municipalities respond to the introduction of a federal law that requires previously unregulated municipalities in Germany to set a...
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Verteilungswirkungen ausgewählter steuerpolitischer Reformen der 19. Legislaturperiode
Blömer, Maximilian; Brandt, Przemyslaw; Harter, Anina; … - 2021
In dieser Studie werden die Verteilungseffekte der Steuerpolitik in der 19. Legislaturperiode untersucht. Im ifo Mikrosimulationsmodell ifo-MSM-TTL werden Be- und Entlastungen verschiedener Haushaltstypen und Einkommensgruppen sowie die Veränderung der Ungleichheits- und Armutsmaße durch...
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A Practical Proposal to End Corporate Tax Abuse: METR, a Minimum Effective Tax Rate for Multinationals
Cobham, Alex; Faccio, Tommaso; Garcia-Bernardo, Javier; … - 2021
An initiative is needed to break the logjam in the international negotiations to reform taxation of multinational enterprises (MNEs). The explosion of profit shifting observed since the 1990s has resulted in hundreds of billions of dollars of tax revenues being lost around the world each year -...
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Evaluating Japan's corporate income tax reform using firm-specific effective tax rates
Uemura, Toshiyuki - 2021
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A practical proposal to end corporate tax abuse : METR, a minimum effective tax rate for multinationals
Cobham, Alex; Faccio, Tommaso; Garcia-Bernardo, Javier; … - 2021
An initiative is needed to break the logjam in the international negotiations to reform taxation of multinational enterprises (MNEs). The explosion of profit shifting observed since the 1990s has resulted in hundreds of billions of dollars of tax revenues being lost around the world each year -...
Persistent link: https://ebtypo.dmz1.zbw/10012496725
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Tax rates and tax revenues in the context of tax competitiveness
Helcmanovská, Martina; Andrejovská, Alena - In: Journal of risk and financial management : JRFM 14 (2021) 7, pp. 1-13
The diverse tax burdens and economic situations of EU member states are causing investors to relocate their investments to countries that offer better tax conditions and a better economic environment. The total amount of corporate tax revenue is therefore influenced by tax, macroeconomic and...
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Verteilungswirkungen ausgewählter steuerpolitischer Reformen der 19. Legislaturperiode : Kurzexpertise im Rahmen des Forschungsaufrags fe 3/19: Rahmenvertrag wissenschaftliche (Kur...
Blömer, Maximilian; Brandt, Przemyslaw; Harter, Anina; … - 2021 - Abgeschlossen am 24. Mai 2021
In dieser Studie werden die Verteilungseffekte der Steuerpolitik in der 19. Legislaturperiode untersucht. Im ifo Mikrosimulationsmodell ifo-MSM-TTL werden Be- und Entlastungen verschiedener Haushaltstypen und Einkommensgruppen sowie die Veränderung der Ungleichheits- und Armutsmaße durch...
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Optimal tax rate of housing capital in Iran
Nasirabadi, Shohreh; Shahnazi, Rouhollah; Samadi, Ali … - In: Iranian economic review : journal of University of Tehran 25 (2021) 1, pp. 33-44
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Human freedom and effective corporate income tax rates of cee listed companies
Purina, Marina - In: European financial and accounting journal : EFAJ 16 (2021) 2, pp. 5-28
This paper analyses firm-specific and country-specific factors that have an impact on the effective corporate income tax rates (ETR) for CEE listed companies based on data obtained from the BvD Amadeus database. Business factors analysed in this research are the company size, leverage, capital...
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Thin capitalisation, effective tax rate and performance of multinational companies in Nigeria
Otuya, Sunday; Omoye, A. S. - In: Accounting and taxation review : A&TR 5 (2021) 1, pp. 45-59
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The effects of management practices on effective tax rates : evidence from Ecuador
Beverinotti, Javier; Canavire-Bacarreza, Gustavo; Deza, … - 2021
This paper examines the effects of management practices on effective tax rates (ETR) in a sample of medium and large manufacturing firms in Ecuador. We use a novel data set on management practice scores matched with administrative tax data from the Superintendence of Companies and the Internal...
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A practical proposal to end corporate tax abuse : METR, a minimum effective tax rate for multinationals
Janský, Petr; Cobham, Alex; Faccio, Tommaso; … - 2021
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A practical proposal to end corporate tax abuse : METR, a minimum effective tax rate for multinationals
Janský, Petr; Cobham, Alex; Faccio, Tommaso; … - 2021
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The relationship between road tax rate reduction depending on vehicle age and emission parameters of taxed vehicle categories in the Czech Republic
David, Petr - In: Ekonomický časopis : časopis pre ekonomickú … 69 (2021) 8, pp. 775-795
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How Often Do Graduated and Flat Rate States Change Their Tax Rates?
Merriman, David - 2021
In November 2020, Illinois voters will consider an amendment that would strike the following two sentences from the Illinois constitution. “A tax on or measured by income shall be at a non-graduated rate. At any one time there may be no more than one such tax imposed by the State for State...
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Which Effective Tax Rate?
Fullerton, Don - 2021
In estimating the effects of capital income taxation, different studies measure different effective tax rates. This paper categorizes effective tax rate estimates into six basic types, and discusses the usefulness of each. For marginal effective tax rates, some studies estimate the additional...
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Street vs. GAAP : Which Effective Tax Rate Is More Informative?
Beardsley, Erik; Mayberry, Michael; McGuire, Sean T. - 2021
This study investigates how sophisticated market participants use tax-based information by examining whether analysts’ street effective tax rates (ETRs) are informative. When assessing firm performance, analysts exclude items they believe do not reflect current performance, resulting in...
Persistent link: https://ebtypo.dmz1.zbw/10013248128
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The Effect of Increased Tax Rates on Taxable Income and Economic Efficiency : A Preliminary Analysis of the 1993 Tax Rate Increases
Feldstein, Martin S.; Feenberg, Daniel R. - 2021
The 1993 tax legislation raised marginal tax rates to 36 percent from 31 percent on taxable incomes between $140,000 and $250,000 and to 39.6 percent on incomes above $250,000. This paper uses recently published IRS data on taxable incomes by adjusted gross income class to analyze how the 1993...
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Tax Treaty Obstacles in Implementing the Pillar Two Global Minimum Tax Rules and a Possible Solution for Eliminating the various challenges
Chand, Vikram; Turina, Alessandro; Romanovska, Kinga - 2021
This article addresses the interaction between the Global minimum tax rules (namely, the Income Inclusion and the Undertaxed Payment Rule) with tax treaties. In particular, the article analyses potential limitations to the application of the Income Inclusion Rule by the provisions of Article 9...
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Tax Rates and Tax Evasion : An Empirical Analysis of the Structural Aspects and Long-Run Characteristics in Italy
Chiarini, Bruno; Marzano, Elisabetta; Schneider, Friedrich - 2021
By using official time series of the Italian evaded VAT base (Ministry of Finance) for the period 1980-2004 we investigate empirically the long-run characteristics of tax evasion and the relationship with the tax burden. We focus on three important issues not analyzed so far. First, using...
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Tax Rate Uncertainty and Investment Behaviour
Niemann, Rainer - 2021
This paper deals with the effects of tax rate uncertainty on risk-neutral and risk-averse investment behavior. We analyze effects of stochastic tax rates on both real and financial investment. It emerges that under risk neutrality as well as under risk aversion, increased tax rate uncertainty...
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Corporate Income Taxation of Multinationals and Unemployment
Eichner, Thomas; Runkel, Marco - 2021
Within a two-country model with involuntary unemployment, this paper investigates corporate income taxation under separate accounting versus formula apportionment. In contrast to separate accounting, under formula apportionment the corporate tax policy causes a fiscal externality which goes back...
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On the Possibility of an Inverse Relationship between Tax Rates and Government Revenues
Fullerton, Don - 2021
When Arthur Laffer or other "supply side advocates" plot total tax revenue as a function of a particular tax rate, he draws an upward sloping segment called the normal range, followed by a downward sloping segment called the prohibitive range. Since a given revenue can be obtained with either of...
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Tax Rates and Foreign Direct Investments In Sub-Sahara Africa
Ojeka, Stephen A.; Kelobo, Oyeshiofune Favour; Opeyemi, … - 2021
The relevance of foreign direct investments (FDIs) in sub-Sahara Africa has been more overstated in recent years. The benefits it attracts cannot be quantified as it generally boosts a nation’s economy and standard of living. The volume of the influx of Foreign Direct Investments is, however,...
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Re-Allocating Taxing Rights and Minimum Tax Rates in International Profit Taxation
Kempkes, Gerhard; Stähler, Nikolai - 2021
What are the macroeconomic implications of re-allocating taxing rights away from source countries (where goods are produced) to market countries (where goods are consumed) and introducing minimum rates in international profit taxation? We assess this question in a dynamic macroeconomic model...
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A Comparison of Corporate Tax Rates in Selected Asian Countries : 1980–2020
McGee, Robert W. - 2021
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A Comparison of Corporate Tax Rates in the Four Chinas : 1980–2020
McGee, Robert W. - 2021
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Current Corporate Tax Rates : A Ranking of 223 Countries
McGee, Robert W. - 2021
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Tax Rates and Tax Evasion : Evidence from "Missing Imports" in China
Fisman, Raymond J.; Wei, Shang-Jin - 2021
Tax evasion, by its very nature, is difficult to observe. In this paper, we present a case study of tax evasion in China. The novel feature of our approach is that at a very disaggregated level of individual products, we can measure evasion relatively precisely, by comparing the values that...
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For a Better GLOBE. METR : A Minimum Effective Tax Rate for Multinationals
Picciotto, Sol; Faccio, Tommaso; Kadet, Jeffery M.; … - 2021
An initiative is needed to break the logjam in the international negotiations to reform taxation of multinational enterprises (MNEs). The primary agreed goal of the project on Base Erosion and Profit Shifting (BEPS) was to better align MNEs’ taxable profits with the location of real economic...
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The Impact of Tax Rate Changes on Capital Gains Realisations : Evidence from Australia
Minas, John; Lim, Youngdeok; Evans, Chris - 2021
Australia experienced a major reduction to the rate at which capital gains are taxed on the introduction of the “50% CGT discount” in the 1999‑2000 fiscal year. Claims made at the time of this effective capital gains tax (CGT) rate reduction suggested it would lead to increased...
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For a Better GLOBE : A Minimum Effective Tax Rate for Multinationals
Kadet, Jeffery M.; Cobham, Alex; Faccio, Tommaso; … - 2021
An initiative is needed to break the logjam in the international negotiations to reform taxation of multinational enterprises (MNEs). The primary agreed goal of the project on Base Erosion and Profit Shifting (BEPS) was to better align MNEs’ taxable profits with the location of real economic...
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Transition to and Tax Rate Flexibility in a Cash-Flow Type Tax
Bradford, David F. - 2021
The difficulty of making a transition from an income-type to a consumption-type tax is often cited as an obstacle to such a change in policy. The problem is the double taxation of 'old savings' or 'old capital.' A person who has accumulated wealth under an income tax will be hit with an extra...
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Behavioral Responses to Tax Rates : Evidence from Tra86
Feldstein, Martin S. - 2021
This paper uses the experience after the Tax Reform Act of 1986 to examine how taxes affect three aspects of individual taxpayer behavior: labor supply, total taxable income, and capital gains. The substantial sensitivity of married women's labor supply implies that the efficiency of the tax...
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The Ineffectiveness of Effective Tax Rates on Business Investment
Chirinko, Robert S. - 2021
In his Fisher-Schultz Lecture, Martin Feldstein examined the effects of non-neutral tax rules on business investment by estimating three econometric models, and he concluded that "the rising rate of inflation has, because of the structure of existing U.S. tax rules, substantially discouraged...
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Equilibrium Tax Rates and Income Redistribution : A Laboratory Study
Agranov, Marina; Palfrey, Thomas R. - 2021
This paper reports results from a laboratory experiment that investigates the Meltzer-Richard model of equilibrium tax rates, inequality, and income redistribution. We also extend that model to incorporate social preferences in the form of altruism and inequality aversion. The experiment varies...
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Voting and Nonlinear Taxes in a Stylized Representative Democracy
Bohn, Henning; Stuart, Charles - 2021
We derive median-voter results and study the shape of redistributional taxes when voters elect a candidate who imposes taxes to maximize own utility. Under general conditions, a median-productivity candidate is a Condorcet winner. The imposed tax function is non-linear, may place high marginal...
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