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Year of publication
Subject
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Steuerbelastung 4,223 Tax burden 3,978 Deutschland 1,174 Germany 1,074 Unternehmensbesteuerung 660 Corporate taxation 658 Theorie 648 Theory 647 tax burden 572 USA 528 Einkommensteuer 525 Income tax 513 United States 510 Steuerreform 432 Tax reform 407 EU-Staaten 373 EU countries 370 Steuerpolitik 360 Tax policy 333 Steuerwirkung 314 Tax effects 304 fiscal policy 285 Körperschaftsteuer 268 Corporate income tax 262 taxation 253 OECD-Staaten 238 OECD countries 234 Vergleich 232 Comparison 223 Schätzung 223 tax rates 216 public debt 215 Multinationales Unternehmen 214 tax revenue 211 Estimation 210 Welt 208 World 198 tax base 194 Transnational corporation 192 tax system 183
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Online availability
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Free 1,584 Undetermined 327
Type of publication
All
Book / Working Paper 2,900 Article 1,880 Journal 16 Other 1
Type of publication (narrower categories)
All
Article in journal 1,408 Aufsatz in Zeitschrift 1,408 Graue Literatur 1,141 Non-commercial literature 1,141 Working Paper 879 Arbeitspapier 838 Aufsatz im Buch 356 Book section 356 Hochschulschrift 305 Thesis 234 Amtsdruckschrift 100 Government document 100 Bibliografie enthalten 92 Bibliography included 92 Dissertation u.a. Prüfungsschriften 68 Collection of articles of several authors 58 Sammelwerk 58 Advisory report 45 Gutachten 45 Konferenzschrift 28 Statistik 23 Aufsatzsammlung 21 Conference proceedings 20 Statistics 19 Article 17 Conference paper 12 Konferenzbeitrag 12 Rezension 12 Lehrbuch 11 Mehrbändiges Werk 9 Multi-volume publication 9 Textbook 9 Collection of articles written by one author 7 Sammlung 7 Systematic review 6 Übersichtsarbeit 6 Forschungsbericht 5 Handbook 5 Handbuch 5 No longer published / No longer aquired 4
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Language
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English 2,629 German 1,308 Undetermined 406 French 110 Dutch 96 Russian 62 Portuguese 41 Spanish 34 Polish 29 Italian 26 Danish 11 Czech 10 Swedish 9 Bulgarian 6 Finnish 6 Croatian 5 Hungarian 5 Norwegian 3 Slovak 3 Ukrainian 3 Lithuanian 2 Multiple languages 2 Romanian 2 Kazakh 1 Slovenian 1 Serbian 1 Turkish 1
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Author
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Spengel, Christoph 118 Schneider, Friedrich 110 Boss, Alfred 41 Jacobs, Otto H. 41 Bach, Stefan 35 Fullerton, Don 34 Fuest, Clemens 26 Steiner, Viktor 24 Elschner, Christina 23 Razin, Asaf 23 Grubert, Harry 22 Dreher, Axel 20 Kotlikoff, Laurence J. 20 Poterba, James M. 19 Razin, Assaf 18 Stern, Volker 18 Sureth, Caren 18 Maiterth, Ralf 17 Oestreicher, Andreas 17 Reister, Timo 17 Gokhale, Jagadeesh 16 Mooij, Ruud A. de 16 Tsadḳah, Efrayim 16 Altshuler, Rosanne 15 Bühn, Andreas 15 Devereux, Michael P. 15 Hundsdoerfer, Jochen 15 Lammersen, Lothar 15 Schneider, Friedrich G. 15 Weimann, Joachim 15 Beznoska, Martin 14 Egger, Peter 14 Finke, Katharina 14 Klinglmair, Robert 14 Parsche, Rüdiger 13 Peichl, Andreas 13 Raffelhüschen, Bernd 13 Sadka, Efraim 13 Blaufus, Kay 12 Fuest, Winfried 12
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Institution
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International Monetary Fund (IMF) 327 International Monetary Fund 197 National Bureau of Economic Research 62 OECD 26 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 17 Zentrum für Europäische Wirtschaftsforschung 17 CESifo 7 Institut für Weltwirtschaft 7 Bundesverband der Deutschen Industrie 6 Eidgenössische Steuerverwaltung 5 Fraser Institute 5 Institute for the Study of Labor (IZA) 5 Rheinisch-Westfälisches Institut für Wirtschaftsforschung 5 Stiftung Familienunternehmen 5 Verlag Dr. Kovač 5 Bund der Steuerzahler / Karl-Bräuer-Institut 4 Center for Research in Economics, Management and the Arts (CREMA) 4 Ifo-Institut für Wirtschaftsforschung 4 Institut für Volkswirtschaftslehre, Johannes-Kepler-Universität Linz 4 Internationaler Währungsfonds / Fiscal Affairs Department 4 C.E.P.R. Discussion Papers 3 Deutschland / Bundesministerium der Finanzen / Wissenschaftlicher Beirat 3 European Conference of Ministers of Transport 3 Europäische Kommission / Generaldirektion Steuern und Zollunion 3 Europäische Kommission / Generaldirektion Wirtschaft und Finanzen 3 Finanzwissenschaftliches Forschungsinstitut <Köln> 3 Hoger Instituut voor de Arbeid <Löwen> 3 Ifo Institut 3 Institut für Weltwirtschaft (IfW) 3 Institute for Fiscal Studies 3 International Bureau of Fiscal Documentation 3 Maxwell Graduate School of Citizenship and Public Affairs 3 Organisation for Economic Co-Operation and Development 3 RWI - Leibniz-Institut für Wirtschaftsforschung 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
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Published in...
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IMF Staff Country Reports 187 IMF Working Papers 121 Working paper / National Bureau of Economic Research, Inc. 70 CESifo working papers 65 NBER working paper series 60 NBER Working Paper 55 Europäische Hochschulschriften / 5 47 National tax journal 43 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 32 Discussion paper 32 ZEW discussion papers 31 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 28 CESifo Working Paper Series 27 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 26 Discussion paper / Centre for Economic Policy Research 25 Economisch statistische berichten : ESB 25 International tax and public finance 23 Steuer, Wirtschaft und Recht : SWR 23 Discussion paper series / IZA 22 FinanzArchiv : public finance analysis 18 Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis 18 Working paper 18 Diskussionsbeitrag / Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät, Lehrstuhl für Finanzwissenschaft 17 MPRA Paper 17 Advances in taxation 16 Der Betrieb 16 Journal of public economics 15 ZEW-Wirtschaftsanalysen : Schriftenreihe des ZEW 15 Betriebs-Berater : BB 14 Bulletin de documentation / Service Public Fédéral Finances, Service d'Etudes et de Documentation 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 Texto para discussão / Instituto de Pesquisa Econômica Aplicada 14 Ifo-Schnelldienst 13 Tax policy and the economy 13 Unternehmen und Steuern 13 CESifo Working Paper 12 Die Betriebswirtschaft : DBW 12 IMF working paper 12 DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 11
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Source
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ECONIS (ZBW) 4,095 RePEc 501 USB Cologne (EcoSocSci) 137 EconStor 58 BASE 3 ArchiDok 3
Showing 1 - 50 of 4,797
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Estimating the distributional burden of general sales tax in Pakistan
Ara, Iffat - In: The Pakistan development review : PDR 62 (2023) 3, pp. 395-408
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The impact of performance improvement of the tax system on the economic growth of developing countries based on the experience of the European Union
Serikova, Madina; Sembiyeva, Lyazzat; Orozonova, Azyk; … - In: Montenegrin journal of economics 18 (2022) 4, pp. 203-214
Persistent link: https://ebtypo.dmz1.zbw/10013429055
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Correlations of taxation and macroeconomic indicators in the OECD member countries from 2014 to the first year of the crisis caused by COVID-19
Lentner, Csaba; Hegedűs, Szilárd; Nagy, Vitéz - In: Journal of risk and financial management : JRFM 15 (2022) 10, pp. 1-17
This paper explores the characteristics and inter-relationships of tax systems in the OECD countries over the period 2014-2020, i.e., from a relatively consolidated economic period until the end of the first year of the COVID-19 pandemic. A predictable tax system is essential for the proper...
Persistent link: https://ebtypo.dmz1.zbw/10013471217
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China's VAT reform, enterprises tax burden and innovation
Feng, Haibo; Liu, Sheng; Xu, Fei - 2022
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Corruption and tax burden : what is the joint effect on total factor productivity?
Kéïta, Kouramoudou; Laurila, Hannu - In: Economies : open access journal 9 (2021) 1/26, pp. 1-16
A common conclusion in the literature is that both corruption and taxation hamper economic growth. It is also plausible that both affect total factor productivity, which, by the famous Solow residual, is a vital driver of economic progress. Moreover, corruption and tax burden are supposed to be...
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Ultra-low tax regime in Imperial China, 1368-1911
Deng, Kent G. - 2021
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The Impact of Inequality on the Informal Economy in Latin America and the Caribbean with a MIMIC Model
Takanohashi, Marcos; Ribeiro, Marcel; Schneider, Friedrich - 2023
Vast literature is available covering main Informal Economy (IE) causes and consequences for Latin America and Caribbean (LAC), but its size estimation has been mainly limited to worldwide models applied to the region. This paper proposes a MIMIC Base Model using a data set composed by 41...
Persistent link: https://ebtypo.dmz1.zbw/10014377436
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The impact of inequality on the informal economy in Latin America and the Caribbean with a MIMIC model
Takanohashi, Marcos; Ribeiro, Marcel; Schneider, Friedrich - 2023
Vast literature is available covering main Informal Economy (IE) causes and consequences for Latin America and Caribbean (LAC), but its size estimation has been mainly limited to worldwide models applied to the region. This paper proposes a MIMIC Base Model using a data set composed by 41...
Persistent link: https://ebtypo.dmz1.zbw/10014285538
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The Brazilian tax system : regressive and biased
Bressan, Lucas; Cordilha, Ana Carolina; Constantino, … - 2023
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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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Global minimum corporate income tax rate : challenges and prospects for Uganda
Lakuma, Corti Eliab Paul; Kahunde, Rehema - 2023
This paper simulates the impact of the global minimum corporate tax rate (GMCTR) in Uganda by estimating the difference between the mechanical and the behavioural changes in tax revenue. Overall, implementation of GMCTR will increase tax revenue, and the revenue increase is inversely...
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The effects of the tax cuts and jobs act on the tax-competitiveness of multinational corporations
Overesch, Michael; Reichert, Leon G. A.; Wamser, Georg - 2023
We exploit the 2017 US tax reform to learn about the tax-competitiveness of US multinational corporations (MNCs) relative to their international peers. Matching on the propensity score, we compare pairs of similar US and European firms listed on the S&P500 or StoxxEurope600 in a...
Persistent link: https://ebtypo.dmz1.zbw/10014228546
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How Should Britain's Government Spending and Tax Burdens Be Measured?
Smith, David B. - 2023
In the 24th IEA Discussion Paper, David B. Smith takes an historical perspective on the 2009 Budget forecasts. His analysis concludes that the budget deficit will reach levels that are unprecedented in peacetime.The government’s preferred market-price GDP measure overstates national output...
Persistent link: https://ebtypo.dmz1.zbw/10014262363
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Growing electric vehicle adoption : implications for infrastructure maintenance and the tax burden on families of different funding policies
Burns, Kalee E.; Hotchkiss, Julie L. - 2023
This paper examines the distribution of the gasoline tax burden in the presence of increased electric vehicle adoption. Automobile manufacturers and even some states have ambitious goals to phase out gas-powered cars. However, in spite of these plans, the primary source of automobile...
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Who should bear the burden of increasing fiscal pressure? : an optimal income taxation perspective
Ayaz, Mehmet; Fricke, Lea; Fuest, Clemens; Sachs, Dominik - In: econPol Forum : a bi-monthly journal on European … 24 (2023) 3, pp. 36-40
Governments need to either cut other spending or raise more tax revenue to service the additional debt resulting from shocks like the Covid-19 pandemic. This paper considers the case when governments decide to raise additional revenue. A key policy issue is how the additional tax burden should...
Persistent link: https://ebtypo.dmz1.zbw/10014283166
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Does capital bear the burden of local corporate taxes? : evidence from Germany
Ardalan, Aria; Kessing, Sebastian; Qari, Salmai; … - 2023
Exploiting the German 2008 tax reform we employ an event study design to assess the effects of local corporate taxes on stock prices. We match firms to the local tax rates at their respective headquarters and analyze the differential stock market responses to the reform decision. We find that...
Persistent link: https://ebtypo.dmz1.zbw/10014249979
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The Asymmetric Impact of Tax Burden Structures on the Shadow Economy : A Panel Analysis of Old and New European Union Countries
Achim, Monica Violeta; Mirza, Nawazish; Vaidean, … - 2023
This study tests the asymmetric impact of the tax burden structures under the forms of direct, indirect, and social contributions, upon the shadow economy. For this purpose, a panel dataset analysis of the 27 European Union (EU) Member States is conducted over the 2005–2018 time period. Our...
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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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Individuals' Responsiveness to Marginal Tax Rates : Evidence from Bunching in the Australian Personal Income Tax
Johnson, Shane; Breunig, Robert V.; Olivo-Villabrille, … - 2023
We examine individuals’ responsiveness to marginal tax rates using the universe of Australian taxpayer records from 2000 to 2018. Unlike studies from other countries, we find sharp bunching at all kink points. The estimated Elasticities of Taxable Income (ETI) range from effectively zero for...
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Tax effects on foreign direct investment : just a rerouting
Erokhin, Dmitry - In: The world economy : the leading journal on … 46 (2023) 9, pp. 2808-2834
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Czech corporate effective tax rate as investors costs changes with times
Rohan, Jan; Moravec, Lukáš; Kukalová, Gabriela; … - In: Danube : law and economics review 14 (2023) 1, pp. 45-57
When choosing the appropriate jurisdiction, trading companies need to consider manyvariables. This can include administrative burdens, the speed of establishment of a company,the granting of some degree of anonymity of ownership, and a friendly tax environment.This article is focused on finding...
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Canadians celebrate tax freedom day on June 19, 2023
Palacios, Milagros; Fuss, Jake; Li, Nathaniel - 2023
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Tax Burden Reduction and Job Creation : A Sector-Specific Analysis in Brazil's [B]3 Companies
Martinez, Antonio Lopo; da Silva, Raimundo; Sarlo Neto, … - 2023
Fiscal theory posits that taxes and levies directly affecting labor costs can impact employment rates. Prior studies examined the effects of corporate taxation on employment and discovered significant short- and long-term relationships between tax revenue and employment rates. Our research...
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Missed opportunity : federal spending increases prevent real tax relief for Canadians
Munro, Grady; Fuss, Juake - 2023
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Does capital bear the burden of local corporate taxes? : evidence from Germany
Ardalan, Aria; Kessing, Sebastian; Qari, Salmai; … - In: Journal of government and economics : JGE 9 (2023), pp. 1-5
Exploiting the German 2008 tax reform we employ an event study design to assess the effects of local corporate taxes on stock prices. We match firms to the local tax rates at their respective headquarters and analyze the differential stock market responses to the reform decision. We find that...
Persistent link: https://ebtypo.dmz1.zbw/10014414015
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Dzień Wolności Podatkowej w UE : rok 2023
Rybacki, Jakub; Sajnóg, Sebastian - 2023
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Media coverage and corporate tax burden in Spain
Bona-Sánchez, Carolina; Pérez-Alemán, Jerónimo; … - In: Revista de Contabilidad 26 (2023) 1, pp. 138-149
Persistent link: https://ebtypo.dmz1.zbw/10013498919
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A poll of Canadians on the average family’s taxes
Fuss, Jake - 2023
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High tax burden reduces competitiveness : a study of the cocoa industry in Indonesia
Murwendah; Desyani, Wina - In: Journal of Indonesian economy & business 38 (2023) 3, pp. 211-228
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Income and tax burden of the middle class in Europe
Dolls, Mathias; Dorn, Florian; Gstrein, David; Lay, Max - In: econPol Forum : a bi-monthly journal on European … 24 (2023) 4, pp. 67-72
Middle class incomes in the EU are highest in Luxembourg, Denmark, Finland, Austria, and Sweden, and lowest in Eastern European countries. The middle class in Bulgaria and Romania are at the bottom of EU nominal incomes, but their living costs are just half of the EU average. When accounting for...
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An investigation of tax-related corporate political activity in china : evidence from consumption bribery
Tang, Tanya Y. H. - In: Journal of accounting, auditing & finance : JAAF 38 (2023) 1, pp. 77-103
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The spillover effects of environmental regulations : a perspective of Chinese unregulated firms' tax burden
Geng, Yong; Liu, Wei; Chen, Hanshu; Zou, Xinyu - In: China & world economy 31 (2023) 2, pp. 84-111
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The interplay between tax havens, geographic disclosures and corporate tax avoidance : evidence from European Union
Kobbi-Fakhfakh, Sameh - In: Accounting, Economics, and Law : AEL ; a convivium 13 (2023) 4, pp. 417-456
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Taxation as a factor in investment attractiveness in the Visegrád countries
Jedlička, Vít - In: Post-communist economies 35 (2023) 4, pp. 368-383
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Corporate tax rate cut on the cost behavior of high-tech companies : the case of China
Jiang, EnLu; Yoon, SungMan; Suh, JungHwa - In: Applied economics 55 (2023) 20, pp. 2323-2336
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Opportunities for raising incomes of low-income groups in Russia using tax regulations
Ordynskaya, E. V.; Cherkovets, M. V. - In: Studies on Russian economic development 34 (2023) 4, pp. 516-526
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Does globalization affect taxation policies? : evidence from Turkey
Nacar, Birsen; Karabacak, Yakup - In: Applied economics letters 30 (2023) 12, pp. 1627-1630
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Optimality of tax policy on the basis of comparative analysis of income taxation
Abuselidze, George - In: European Journal of Sustainable Development : EJSD 9 (2020) 1, pp. 272-293
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Tax reforms for the development of fiscal space
Lunina, Inna Oleksandrivna; Bilousova, Olena; Frolova, … - In: Baltic Journal of Economic Studies 6 (2020) 3, pp. 48-58
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Who pays taxes on basic foodstuffs? : evidence from broadening the VAT base
Lyssiotou, Panayiota Flori; Savva, Elena - 2020
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Tax incentives for supporting competitiveness of telecommunication manufacturers
Dežina, Irina Gennadievna; Nafikova, Tamam; Gareev, … - In: Foresight and STI governance : journal of the National … 14 (2020) 2, pp. 51-62
The article is dedicated to the analysis of cost factors, primarily tax burden, that can explain the observable price difference on Russian market between domestic telecommunication equipment and imports from China and USA. The relevance of the research is justified by critical significance of...
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Assessment of fiscal effort and voluntary tax compliance in Peru
Ramírez Zamudio, Aldo; Nolazco Cama, José Luis - In: Revista finanzas y política económica 12 (2020) 1, pp. 55-88
Persistent link: https://ebtypo.dmz1.zbw/10012630914
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Correlations of taxation and macroeconomic indicators in the OECD member countries from 2014 to the first year of the crisis caused by COVID-19
Lentner, Csaba; Hegedűs, Szilárd; Nagy, Vitéz - In: Journal of Risk and Financial Management 15 (2022) 10, pp. 1-17
This paper explores the characteristics and inter-relationships of tax systems in the OECD countries over the period 2014-2020, i.e., from a relatively consolidated economic period until the end of the first year of the COVID-19 pandemic. A predictable tax system is essential for the proper...
Persistent link: https://ebtypo.dmz1.zbw/10014332663
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Optimal taxation when the tax burden matters
Jessen, Robin; Metzing, Maria; Rostam-Afschar, Davud - 2022
Survey evidence shows that the magnitude of the tax liability plays a role in value judgements about which groups deserve tax breaks. We demonstrate that the German tax-transfer system conflicts with a welfarist inequality averse social planner. It is consistent with a planner who is averse to...
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Tax Policies in a Transition to a Knowledge-Based Economy – The Effective Tax Burden of Companies and Highly Skilled Labour
Fischer, Leonie; Heckemeyer, Jost H.; Spengel, Christoph; … - 2022
Globalisation and the fast-approaching digitalisation increase capital as well as labour mobility fostering tax competition among countries worldwide. Based on a unique dataset, we analyse the development of effective tax burdens on corporations and highly skilled labour for 26 OECD countries...
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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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Canadians celebrate tax freedom day on June 15, 2022
Palacios, Milagros; Fuss, Jake; Li, Nathaniel - 2022
Persistent link: https://ebtypo.dmz1.zbw/10013274334
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Sin goods taxation : an encompassing model
Antonelli, Maria Alessandra; De Bonis, Valeria; … - 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
Persistent link: https://ebtypo.dmz1.zbw/10013532487
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Le partage du financement des services de l’agglomération de Montréal en 2020 : état des lieux, analyse et éléments de comparaison
Meloche, Philippe; Vaillancourt, François - 2022
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