EconBiz - Find Economic Literature
    • Logout
    • Change account settings
  • A-Z
  • Beta
  • About EconBiz
  • News
  • Thesaurus (STW)
  • Research Skills
  • Help
  •  My account 
    • Logout
    • Change account settings
  • Login
EconBiz - Find Economic Literature
Publications Events
Search options
Advanced Search history
My EconBiz
Favorites Loans Reservations Fines
    You are here:
  • Home
  • Search: subject_exact:"Tax burden"
Narrow search

Narrow search

Year of publication
Subject
All
Steuerbelastung 3,973 Tax burden 3,733 Deutschland 1,136 Germany 1,029 Theorie 786 Theory 785 USA 703 United States 684 Unternehmensbesteuerung 600 Corporate taxation 598 tax burden 553 Einkommensteuer 547 Income tax 533 Steuerreform 424 Tax reform 398 Steuerpolitik 373 Steuerwirkung 361 Tax effects 351 Tax policy 345 EU-Staaten 334 EU countries 331 fiscal policy 285 taxation 254 Körperschaftsteuer 235 Corporate income tax 229 public debt 215 tax rates 214 OECD-Staaten 213 tax revenue 211 OECD countries 209 Vergleich 197 tax base 195 Welt 193 Multinationales Unternehmen 190 Comparison 189 Schätzung 186 World 183 tax system 183 public finances 182 tax revenues 179
more ... less ...
Online availability
All
Free 1,407 Undetermined 281
Type of publication
All
Book / Working Paper 2,677 Article 1,849 Journal 22 Other 1
Type of publication (narrower categories)
All
Article in journal 1,384 Aufsatz in Zeitschrift 1,384 Graue Literatur 1,124 Non-commercial literature 1,124 Working Paper 866 Arbeitspapier 826 Aufsatz im Buch 353 Book section 353 Hochschulschrift 297 Thesis 222 Amtsdruckschrift 98 Government document 98 Bibliografie enthalten 85 Bibliography included 85 Dissertation u.a. Prüfungsschriften 68 Collection of articles of several authors 58 Sammelwerk 58 Advisory report 46 Gutachten 46 Konferenzschrift 28 Statistik 23 Conference proceedings 20 Statistics 19 Aufsatzsammlung 17 Article 16 Conference paper 12 Konferenzbeitrag 12 Lehrbuch 10 Mehrbändiges Werk 9 Multi-volume publication 9 Textbook 8 Collection of articles written by one author 7 Commentary 7 Kommentar 7 Sammlung 7 Rezension 6 Systematic review 6 Übersichtsarbeit 6 Handbook 5 Handbuch 5
more ... less ...
Language
All
English 2,399 German 1,293 Undetermined 407 French 109 Dutch 96 Russian 62 Portuguese 40 Spanish 33 Polish 28 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
more ... less ...
Author
All
Spengel, Christoph 104 Schneider, Friedrich 102 Boss, Alfred 42 Jacobs, Otto H. 39 Bach, Stefan 29 Fuest, Clemens 25 Razin, Asaf 25 Dreher, Axel 19 Elschner, Christina 19 Fullerton, Don 19 Steiner, Viktor 19 Grubert, Harry 18 Stern, Volker 18 Maiterth, Ralf 17 Tsadḳah, Efrayim 17 Hundsdoerfer, Jochen 16 Poterba, James M. 16 Blaufus, Kay 15 Bühn, Andreas 15 Devereux, Michael P. 15 Mooij, Ruud A. de 15 Schanz, Deborah 15 Schneider, Friedrich G. 15 Sureth, Caren 15 Weimann, Joachim 15 Klinglmair, Robert 14 Egger, Peter 13 Finke, Katharina 13 Fuest, Winfried 13 Kotlikoff, Laurence J. 13 Lammersen, Lothar 13 Oestreicher, Andreas 13 Parsche, Rüdiger 13 Peichl, Andreas 13 Reister, Timo 13 Kiesewetter, Dirk 12 Petersen, Hans-Georg 12 Altshuler, Rosanne 11 Buehn, Andreas 11 Schreiber, Ulrich 11
more ... less ...
Institution
All
International Monetary Fund (IMF) 327 International Monetary Fund 195 National Bureau of Economic Research 43 OECD 20 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 17 Zentrum für Europäische Wirtschaftsforschung 15 CESifo 7 Institut für Weltwirtschaft 7 Bundesverband der Deutschen Industrie 6 Eidgenössische Steuerverwaltung 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 Fraser Institute 4 Institut für Volkswirtschaftslehre, Johannes-Kepler-Universität Linz 4 C.E.P.R. Discussion Papers 3 Deutschland / Bundesministerium der Finanzen / Wissenschaftlicher Beirat 3 European Conference of Ministers of Transport 3 European University Institute / Department of Economics 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 Ifo-Institut für Wirtschaftsforschung 3 Institut für Weltwirtschaft (IfW) 3 Institute for Fiscal Studies 3 Maxwell Graduate School of Citizenship and Public Affairs 3 Schweiz 3 Schweiz / Bundesamt für Statistik 3 Springer Fachmedien Wiesbaden 3 Universität Potsdam / Wirtschafts- und Sozialwissenschaftliche Fakultät 3 Österreichisches Institut für Wirtschaftsforschung 3 Akademia Ekonomiczna Imienia Karola Adamieckiego w Katowicach 2 American Enterprise Institute for Public Policy Research 2 Binder Dijker Otte & Co. <Brüssel> 2 Bund der Steuerzahler / Deutsches Steuerzahlerinstitut 2
more ... less ...
Published in...
All
IMF Staff Country Reports 187 IMF Working Papers 121 Working paper / National Bureau of Economic Research, Inc. 73 CESifo working papers 56 Europäische Hochschulschriften / 5 47 NBER working paper series 41 National tax journal 38 Discussion paper 32 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 32 ZEW discussion papers 29 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 28 Discussion paper / Centre for Economic Policy Research 28 NBER Working Paper 26 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 26 Discussion paper series / IZA 25 Economisch statistische berichten : ESB 25 International tax and public finance 25 CESifo Working Paper Series 24 Steuer, Wirtschaft und Recht : SWR 23 Working paper 19 Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis 18 Diskussionsbeitrag / Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät, Lehrstuhl für Finanzwissenschaft 17 FinanzArchiv : public finance analysis 17 Journal of public economics 17 MPRA Paper 17 Advances in taxation 16 Der Betrieb 16 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 Texto para discussão / Instituto de Pesquisa Econômica Aplicada 14 Ifo-Schnelldienst 13 Tax policy and the economy 13 Applied economics 12 Die Betriebswirtschaft : DBW 12 IMF working paper 12 Unternehmen und Steuern 12 DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 11 Generational accounting in Europe 11
more ... less ...
Source
All
ECONIS (ZBW) 3,849 RePEc 501 USB Cologne (EcoSocSci) 137 EconStor 56 BASE 3 ArchiDok 3
Showing 1 - 50 of 4,549
Cover Image
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...
Persistent link: https://ebtypo.dmz1.zbw/10012484160
Saved in:
Cover Image
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
Persistent link: https://ebtypo.dmz1.zbw/10012181760
Saved in:
Cover Image
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
Persistent link: https://ebtypo.dmz1.zbw/10012291057
Saved in:
Cover Image
Stellungnahme zum "Entwurf eines Steuerentlastungsgesetzes 2022" : Stellungnahme zur öffentlichen Anhörung im Finanzausschuss des Deutschen Bundestags
Beznoska, Martin - 2022
Persistent link: https://ebtypo.dmz1.zbw/10013184527
Saved in:
Cover Image
Do multinational corporations pay their "Fair Share"?
Conrad, Marcus - In: Green finance : GF 4 (2022) 1, pp. 88-114
Persistent link: https://ebtypo.dmz1.zbw/10012807662
Saved in:
Cover Image
Till taxes keep us apart? : the impact of the marriage tax on the marriage rate
Myohl, Nadia - 2022
Married couples often face a different tax burden than cohabitating couples with the same income. I study the effect of joint income taxation of married couples on the marriage rate in Switzerland, where tax differentials between married and cohabitating couples vary considerably across cantons....
Persistent link: https://ebtypo.dmz1.zbw/10013201640
Saved in:
Cover Image
Necessity or opportunity? : government size, tax policy, corruption, and implications for entrepreneurship
Audretsch, David B.; Belitski, Maksim; Chowdhury, Farzana; … - In: Small business economics : an international journal 58 (2022) 4, pp. 2025-2042
Persistent link: https://ebtypo.dmz1.zbw/10013172726
Saved in:
Cover Image
Taxation and Excess Burden : A Life-Cycle Perspective
Driffill, John; Rosen, Harvey S. - 2022
A lifetime perspective is appropriate in assessing the welfare implications of government tax policies. Although a number of attempts have been made to ex- amine the excess burden of taxation in life-cycle models, these have tended to ignore the role of human capital accumulation and/or the...
Persistent link: https://ebtypo.dmz1.zbw/10013313264
Saved in:
Cover Image
The Distribution of Tax Burdens : An Introduction
Metcalf, Gilbert E.; Fullerton, Don - 2022
This paper summarizes important developments in tax incidence analysis over the past forty years. We mark the date of the beginning of modern tax incidence analysis with the publication of Harberger (1962) and discuss the relation of subsequent work to this seminal paper
Persistent link: https://ebtypo.dmz1.zbw/10013308599
Saved in:
Cover Image
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...
Persistent link: https://ebtypo.dmz1.zbw/10013309768
Saved in:
Cover Image
LEGAL CHALLENGES OF REDUCTION OF THE TAX BURDEN ON LABOUR IN THE REPUBLIC OF CROATIA
Jerković, Emina - 2022
Factor of labour has major role in the functioning of the economy. When it comes to employees, the remuneration they receive for their work, usually called pay or income, is in principle their main source of income and therefore has a great impact on their ability to spend and / or save. The...
Persistent link: https://ebtypo.dmz1.zbw/10013314417
Saved in:
Cover Image
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...
Persistent link: https://ebtypo.dmz1.zbw/10013293017
Saved in:
Cover Image
Postawy Polaków wobec płacenia podatków i roli państwa w gospodarce
Kiełczewska, Aneta; Sawulski, Jakub - 2022
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10013270191
Saved in:
Cover Image
Sin goods taxation : an encompassing model
Antonelli, Maria Alessandra; De Bonis, Valeria; … - 2022
Persistent link: https://ebtypo.dmz1.zbw/10013259246
Saved in:
Cover Image
Canadians celebrate tax freedom day on June 15, 2022
Palacios, Milagros; Fuss, Jake; Li, Nathaniel - 2022
Persistent link: https://ebtypo.dmz1.zbw/10013274334
Saved in:
Cover Image
OECD-Reform der Besteuerung multinationaler Unternehmen : Besteuerung in Marktländern und globale Mindeststeuer auf dem Prüfstand
Deutschland / Bundesministerium der Finanzen / … - 2022 - Stand Juni 2022
Persistent link: https://ebtypo.dmz1.zbw/10013337607
Saved in:
Cover Image
Did the tax cuts and jobs act reduce profit shifting by US multinational companies?
Garcia-Bernardo, Javier; Janský, Petr; Zucman, Gabriel - 2022
Persistent link: https://ebtypo.dmz1.zbw/10013341814
Saved in:
Cover Image
Tax competitiveness of the new EU member states
Podviezko, Askoldas; Parfenova, Lyudmila; Pugachev, Andrey - In: Journal of risk and financial management : JRFM 12 (2019) 1/34, pp. 1-19
This paper investigates tax competitiveness among the EU member countries. The tax competition of countries causes both positive and negative effects on macroeconomic processes such as the effectiveness of government spending, the rationality of supply of externalities, and the length and...
Persistent link: https://ebtypo.dmz1.zbw/10012022326
Saved in:
Cover Image
An estimation of the taxable capacity, tax effort and tax burden of an emerging economy : evidence from Ghana
Amoh, John Kwaku - In: International journal of economics and financial issues … 9 (2019) 3, pp. 12-21
Persistent link: https://ebtypo.dmz1.zbw/10012149473
Saved in:
Cover Image
A review of mining taxes in Africa : tax burden, the strength of democratic systems and levels of corruption
Maroun, Warren; Ram, Asheer Jaywant; Kok, Marianne - In: South African journal of business management 50 (2019) 1, pp. 1-15
Background: This article examines features of the tax systems of 19 African countries with material mining operations. Objectives: An interpretive approach is used to explore the implications of a country's commitment to democracy (according to the Economist Intelligence Unit) and perceived...
Persistent link: https://ebtypo.dmz1.zbw/10012157846
Saved in:
Cover Image
The tax burden CGE analysis for Slovakia and Slovenia
Mitkova, Veronika; Jánošová, Miroslava - In: Naše gospodarstvo : NG 65 (2019) 4, pp. 35-46
In the paper, the static computable general equilibrium model for Slovakia and Slovenia is used for a tax burden analysis. There was considered simultaneous 1% increase in taxes on primary factors, on firms' and government domestic and imported purchases, on import taxes, on output (or income)...
Persistent link: https://ebtypo.dmz1.zbw/10012171153
Saved in:
Cover Image
Assessment of favourableness for the tax system of Ukraine in the international context
Martynenko, Valentyna - In: Baltic Journal of Economic Studies 5 (2019) 2, pp. 124-130
Persistent link: https://ebtypo.dmz1.zbw/10012200978
Saved in:
Cover Image
Corruption and tax burden: What is the joint effect on total factor productivity?
Kéïta, Kouramoudou; Laurila, Hannu - In: Economies 9 (2021) 1, 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...
Persistent link: https://ebtypo.dmz1.zbw/10013199764
Saved in:
Cover Image
Lifetime Incidence and the Distributional Burden of Excise Taxes
Poterba, James M. - 2021
This implies that low-income households in one year have some chance of being higher-income households in other years, and significantly affects the estimated distributional burden of excise taxes. This paper shows that household expenditures on gasoline, alcohol, and tobacco as a share of total...
Persistent link: https://ebtypo.dmz1.zbw/10013210565
Saved in:
Cover Image
The Taxation of Income from Capital : A Comparative Study of the U.S., U.K., Sweden and West Germany--Comparisons of Effective Tax Rates--
King, Mervyn; Fullerton, Don - 2021
This working paper presents Chapter 7 of a book to be published for the National Bureau of Economic Research by the University of Chicago Press. The point of the book is to compare taxes on income from capital in four countries,accounting for corporate, personal, and property taxes, and...
Persistent link: https://ebtypo.dmz1.zbw/10013224427
Saved in:
Cover Image
How Far are We from the Slippery Slope? The Laffer Curve Revisited
Trabandt, Mathias; Uhlig, Harald - 2021
We compare Laffer curves for labor and capital taxation for the US, the EU-14 and individual European countries, using a neoclassical growth model featuring "constant Frisch elasticity" (CFE) preferences. We provide new tax rate data. The US can increase tax revenues by 30% by raising labor...
Persistent link: https://ebtypo.dmz1.zbw/10013225026
Saved in:
Cover Image
Temporary Shocks and Unavoidable Transistions to a High-Unemployment Regime
den Haan, Wouter J. - 2021
This paper develops a model with multiple steady states (low tax and low unemployment versus high tax and high unemployment) in which equilibrium selection is not conditioned on a sunspot variable. Instead, large temporary shocks initiate unavoidable transitions from one steady state to another....
Persistent link: https://ebtypo.dmz1.zbw/10013219170
Saved in:
Cover Image
Taxing Multinationals
Devereux, Michael P.; Hubbard, R. Glenn - 2021
This paper analyzes the effects of tax policy on the strategic choices of a domestic multinational company competing with a foreign multinational company in a third country. We demonstrate the role of the effective average tax rate and the effective marginal tax rate on the company's choices. We...
Persistent link: https://ebtypo.dmz1.zbw/10013215345
Saved in:
Cover Image
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...
Persistent link: https://ebtypo.dmz1.zbw/10013217961
Saved in:
Cover Image
The Distribution of Payroll and Income Tax Burdens, 1979-1999
Mitrusi, Andrew; Poterba, James M. - 2021
This paper presents new evidence on the level and distribution of income and payroll tax burdens for U.S. families over the 1979-1999 period. During this period, payroll taxes have become an increasingly important component of the tax burden for many low- and middle-income families. This paper...
Persistent link: https://ebtypo.dmz1.zbw/10013218405
Saved in:
Cover Image
Biased Preferences for Wealth Taxation : The Case of Misperceived Tax Burden Consequences
Chirvi, Malte; Huber, Hans-Peter; Schneider, Cornelius - 2021
The individual capacity to form personal preferences constitutes an essential element of the democratic process. At the same time, policies with far-reaching consequences often require profound expertise. Taxation is such an example. Due to its complex character, bounded rationality might induce...
Persistent link: https://ebtypo.dmz1.zbw/10013221054
Saved in:
Cover Image
Unemployment Insurance Tax Burdens and Benefits : Funding Family Leave and Reforming the Payroll Tax
Anderson, Patricia M.; Meyer, Bruce D. - 2021
We examine the distributional consequences of the UI payroll tax using representative individual microdata. We calculate taxes paid by individual wage and individual and household income deciles, incorporating the effects of multiple job holding and turnover. This tax distribution is compared...
Persistent link: https://ebtypo.dmz1.zbw/10013221876
Saved in:
Cover Image
A Comparison of Corporate Tax Rates in Selected Asian Countries : 1980–2020
McGee, Robert W. - 2021
Persistent link: https://ebtypo.dmz1.zbw/10013242361
Saved in:
Cover Image
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...
Persistent link: https://ebtypo.dmz1.zbw/10013243631
Saved in:
Cover Image
Average Marginal Tax Rates from Social Security and the Individual Income Tax
Barro, Robert J.; Sahasakul, Chaipat - 2021
We extend previous estimates of the average marginal tax rate from the federal individual income tax to include social security "contributions." The social security tax is a flat-rate levy on labor earnings (and income from self-employment) up to a ceiling value of earnings. Our computations...
Persistent link: https://ebtypo.dmz1.zbw/10013231237
Saved in:
Cover Image
Vertical Equity Consequences of Very High Cigarette Tax Increases : If the Poor are the Ones Smoking, How Could Cigarette Tax Increases Be Progressive?
Colman, Greg; Remler, Dahlia - 2021
Cigarette smoking is concentrated among low income groups. Consequently, cigarette taxes are considered regressive. However, if poorer individuals are much more price sensitive than richer individuals, then tax increases would reduce smoking much more among the poor and their cigarette tax...
Persistent link: https://ebtypo.dmz1.zbw/10013232448
Saved in:
Cover Image
Ultra-low tax regime in Imperial China, 1368-1911
Deng, Kent G. - 2021
Persistent link: https://ebtypo.dmz1.zbw/10012800973
Saved in:
Cover Image
How much multinational corporations pay in taxes and where : evidence from their country-by-country reports
Faccio, Tommaso; Godar, Sarah; Janský, Petr; … - 2021
By exploiting country-by-country reports (CBCRs) prepared according to the OECD BEPS Action 13's minimum standards and voluntarily published by multinational corporations (MNCs), we show that the CBCR data can be used to identify how much MNCs pay in taxes and where, as well as how important tax...
Persistent link: https://ebtypo.dmz1.zbw/10012549676
Saved in:
Cover Image
Die Verteilung der Steuer- und Abgabenlast
Isaak, Niklas; Jäger, Philipp; Jessen, Robin - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 101 (2021) 4, pp. 284-289
Im Rahmen einer Querschnittsanalyse wird die Steuer- und Abgabenlast in Deutschland auf Haushaltsebene für 2018 untersucht. Neben der Belastung nach Haushaltseinkommen wird die Belastung nach der Konsumhöhe betrachtet. Schließlich wird der Beitrag unterschiedlicher Einkommensgruppen zur...
Persistent link: https://ebtypo.dmz1.zbw/10012509249
Saved in:
Cover Image
The economy as reflected in income tax data
Rao, R. Kavita - 2021
Persistent link: https://ebtypo.dmz1.zbw/10012516946
Saved in:
Cover Image
Canadians celebrate Tax Freedom Day on May 24, 2021
Palacios, Milagros; Fuss, Jake; Li, Nathaniel - 2021
Persistent link: https://ebtypo.dmz1.zbw/10012534617
Saved in:
Cover Image
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; … - 2021 - This version: 29 October 2021
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...
Persistent link: https://ebtypo.dmz1.zbw/10012793359
Saved in:
Cover Image
Shifting the tax burden away from labour towards inheritances and gifts : simulation results for Germany
Thiemann, Andreas; Ognyanova, Diana; Narazani, Edlira; … - 2021
Germany's tax system places a relatively strong emphasis on direct taxes, particularly on labour. At the same time, revenues from the inheritance and gift tax are relatively low. This points towards a large-scale transfer of wealth from one generation to the next that is largely untaxed and...
Persistent link: https://ebtypo.dmz1.zbw/10012797942
Saved in:
Cover Image
Does household tax burden have an impact on individuals' savings in banks? : the case of Ukraine
Sudak, Gennadiy; Yuliia, Savchenko - In: Central European economic journal 8 (2021) 55, pp. 378-389
This paper aims to assess the impact of the effective and nominal household tax burden on household deposits in Ukrainian banks. We used the effective tax burden, which includes personal income taxes and value-added tax (VAT) paid. We considered changes in Ukrainian tax law from 2003 to 2016,...
Persistent link: https://ebtypo.dmz1.zbw/10012799250
Saved in:
Cover Image
O imposto sobre grandes fortunas no Brasil : propostas e simulações
Nascimento, Natassia - In: Revista de economia contemporânea : publication of the … 25 (2021) 3, pp. 1-25
Persistent link: https://ebtypo.dmz1.zbw/10012805275
Saved in:
Cover Image
Aktuelle steuerpolitische Konzepte und ihre Folgen für den Standort : Untersuchung zur Wettbewerbsfähigkeit Deutschlands
Dutt, Verena K.; Heinemann, Friedrich; Spengel, Christoph; … - Stiftung Familienunternehmen - 2021
Die Studie, erstellt vom ZEW – Leibniz-Zentrum für Europäische Wirtschaftsforschung, analysiert die aktuellen steuerpolitischen Forderungen und deren Folgen für den Steuerwettbewerb. Deutschland weist laut Studie aktuell eine um neun Prozentpunkte höhere Steuerbelastung für Unternehmen...
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10012818610
Saved in:
Cover Image
Equilibrium worker-firm allocations and the deadweight losses of taxation
Bagger, Jesper; Moen, Espen R.; Vejlin, Rune Majlund - 2021
We analyse the deadweight losses of tax-induced labor misallocation in an equilibrium model of the labour market where workers search to climb a job ladder and firms post vacancies. Workers differ in abilities. Jobs differ in productivities and amenities. A planner uses affine tax functions to...
Persistent link: https://ebtypo.dmz1.zbw/10012703030
Saved in:
Cover Image
Taxes versus the necessities of life : the Canadian Consumer Tax Index : 2021 edition
Fuss, Jake; Plumer, Leo - 2021
Persistent link: https://ebtypo.dmz1.zbw/10012612620
Saved in:
Cover Image
Evaluating Japan's corporate income tax reform using firm-specific effective tax rates
Uemura, Toshiyuki - 2021
Persistent link: https://ebtypo.dmz1.zbw/10012616114
Saved in:
Cover Image
Distributional effects of Ghana's value added tax regime
Andoh, Francis Kwaw - 2021
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10012618694
Saved in:
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • Next
  • Last
A service of the
zbw
  • Sitemap
  • Contact us
  • Imprint
  • Privacy

Loading...