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Steuerreform 11,578 Tax reform 11,314 Deutschland 2,643 Germany 2,460 Theorie 1,740 Theory 1,725 Einkommensteuer 1,618 Income tax 1,584 Unternehmensbesteuerung 1,362 Corporate taxation 1,346 Steuerpolitik 1,307 Steuerwirkung 1,254 tax reform 1,242 Tax effects 1,216 Tax policy 1,151 USA 1,141 United States 1,108 Steuersystem 705 Ökosteuer 660 Environmental tax 659 Tax system 642 Körperschaftsteuer 639 Corporate income tax 628 Umsatzsteuer 621 Sales tax 609 Wirkungsanalyse 586 Impact assessment 581 EU-Staaten 478 EU countries 476 fiscal policy 448 Kapitalertragsteuer 441 Großbritannien 439 Steuerbelastung 438 Capital income tax 435 Arbeitsangebot 427 Steuervergünstigung 427 Steuereinnahmen 425 United Kingdom 425 Tax incentive 422 Tax revenue 418
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Online availability
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Free 4,329 Undetermined 1,023
Type of publication
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Book / Working Paper 7,633 Article 5,177 Journal 21 Other 8
Type of publication (narrower categories)
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Article in journal 3,780 Aufsatz in Zeitschrift 3,780 Graue Literatur 2,787 Non-commercial literature 2,787 Working Paper 2,172 Arbeitspapier 2,018 Aufsatz im Buch 1,138 Book section 1,138 Collection of articles of several authors 445 Sammelwerk 445 Hochschulschrift 348 Amtsdruckschrift 309 Government document 309 Thesis 260 Konferenzschrift 252 Conference proceedings 171 Aufsatzsammlung 126 Bibliografie enthalten 89 Bibliography included 89 Advisory report 76 Gutachten 76 Rezension 42 Dissertation u.a. Prüfungsschriften 38 Article 37 Conference paper 37 Konferenzbeitrag 37 Collection of articles written by one author 36 Sammlung 36 Gesetz 31 Law 31 Mehrbändiges Werk 31 Multi-volume publication 31 Forschungsbericht 24 Festschrift 21 Statistik 21 Case study 17 Fallstudie 17 Statistics 15 Systematic review 15 Übersichtsarbeit 15
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English 8,372 German 2,747 Undetermined 892 Spanish 207 French 162 Russian 126 Italian 56 Swedish 55 Portuguese 53 Polish 41 Hungarian 32 Dutch 28 Danish 20 Norwegian 20 Croatian 18 Ukrainian 13 Czech 9 Slovak 7 Serbian 7 Slovenian 3 Bulgarian 2 Finnish 2 Lithuanian 2 Romanian 2 Turkish 2 Chinese 2 Afrikaans 1 Modern Greek (1453-) 1 Estonian 1 Macedonian 1
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Author
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Bach, Stefan 102 Spengel, Christoph 83 Fuest, Clemens 80 Peichl, Andreas 79 Auerbach, Alan J. 66 Slemrod, Joel 57 Creedy, John 53 Keen, Michael 49 Rose, Manfred 47 Schöb, Ronnie 43 Kotlikoff, Laurence J. 42 Wiegard, Wolfgang 41 Petersen, Hans-Georg 40 Bargain, Olivier 39 Haan, Peter 37 Keuschnigg, Christian 36 Koskela, Erkki 36 Martinez-Vazquez, Jorge 36 Steiner, Viktor 36 Poterba, James M. 35 Tanzi, Vito 34 Zodrow, George R. 33 Fehr, Hans 31 Alm, James 30 Boss, Alfred 30 Decoster, André 30 Hubbard, R. Glenn 30 Cnossen, Sijbren 29 Kleven, Henrik Jacobsen 28 Makdissi, Paul 28 Schaefer, Thilo 28 Bovenberg, Ary Lans 27 Devereux, Michael P. 27 Freebairn, John William 27 Klemm, Alexander 27 Truger, Achim 27 Altshuler, Rosanne 26 Ahmad, Ehtisham 25 Blundell, Richard W. 25 Bird, Richard M. 24
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Institution
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International Monetary Fund (IMF) 509 International Monetary Fund 371 National Bureau of Economic Research 150 OECD 80 United States / Congress / House / Committee on Ways and Means 24 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 23 Europäische Kommission / Generaldirektion Wirtschaft und Finanzen 18 Sachverständigenrat zur Begutachtung der Gesamtwirtschaftlichen Entwicklung 17 Organisation for Economic Co-operation and Development 16 Internationaler Währungsfonds 15 National Tax Association 14 World Bank 14 EconWPA 13 International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University 13 Zentrum für Europäische Wirtschaftsforschung 13 CESifo 12 Deutsches Institut für Wirtschaftsforschung 12 Zentrum für Europäische Wirtschaftsforschung (ZEW) 12 Österreichisches Institut für Wirtschaftsforschung 12 Europäische Kommission / Generaldirektion Steuern und Zollunion 11 Ifst 11 American Enterprise Institute 10 Economics Department, Queen's University 10 Frankfurter Institut - Stiftung Marktwirtschaft und Politik / Kronberger Kreis 10 Harvard Law School / International Tax Program 10 Inter-American Development Bank 10 Kanada / Department of Finance 10 United States / Congress / Senate / Committee on Finance 10 C.E.P.R. Discussion Papers 9 Deutschland / Bundesministerium der Finanzen / Wissenschaftlicher Beirat 9 Institute for the Study of Labor (IZA) 9 Rheinisch-Westfälisches Institut für Wirtschaftsforschung 9 USA / Congress / Senate / Committee on Finance 9 American Enterprise Institute for Public Policy Research 8 Deutschland / Bundesministerium der Finanzen 8 Großbritannien / Board of Inland Revenue 8 International Bureau of Fiscal Documentation 8 Statistisk Sentralbyrå, Government of Norway 8 Stiftung Familienunternehmen 8 Valtion taloudellinen tutkimuskeskus (VATT), Government of Finland 8
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Published in...
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IMF Staff Country Reports 360 NBER working paper series 148 NBER Working Paper 138 IMF Working Papers 136 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 130 National tax journal 127 Working paper / National Bureau of Economic Research, Inc. 125 CESifo working papers 109 Der Betrieb 85 International tax and public finance 77 Journal of public economics 68 Working paper 68 Betriebs-Berater : BB 66 Discussion paper series / IZA 65 CESifo Working Paper Series 56 IMF working paper 55 FinanzArchiv : public finance analysis 50 Discussion paper / Centre for Economic Policy Research 48 Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 46 CESifo Working Paper 42 The American economic review 41 Working papers / OECD, Economics Department 40 OECD Economics Department Working Papers 37 Discussion paper 36 Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften 36 Ifo-Schnelldienst 35 DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 34 Europäische Hochschulschriften / 5 34 Fiscal studies : the journal of the Institute for Fiscal Studies 33 Public finance review : PFR 33 ZEW discussion papers 33 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 32 IFSt-Schrift 30 IZA Discussion Paper 30 EUROMOD working paper series 29 IMF country report 29 Finanz-Betrieb : FB ; Zeitschrift für Unternehmensfinanzierung und Finanzmanagement 27 IMF Working Paper 27 OECD Tax Statistics 27 ZEW Discussion Papers 26
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Source
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ECONIS (ZBW) 11,336 RePEc 1,065 EconStor 208 USB Cologne (EcoSocSci) 205 BASE 14 ArchiDok 11
Showing 1 - 50 of 12,839
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Effect of the shadow economy on tax reform in developing countries
Gnangnon, Sèna Kimm - In: Economies : open access journal 11 (2023) 3, pp. 1-49
The present analysis has examined the effect of the shadow economy on tax reform in developing countries. The first type of tax reform is the "structural tax reform" (STR) characterized by large episodes of tax revenue mobilization, identified by Akitoby et al. (2020) [Tax revenue mobilization...
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Towards an effective taxpayer complaint handling mechanism : the case for a tax ombudsman in uganda
Rukundo, Solomon - 2023
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Public expenditure and tax policy for the post-war reconstruction of Ukraine
Bogdan, Tetiana; Jovanović, Branimir - 2023
Public spending will play the decisive role in the reconstruction of Ukraine, in rendering aid to the population, providing emergency services, reconstructing infrastructure and driving industrial development in the coming years. For economic recovery and sustainable development in the post-war...
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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...
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Welfare effects of indirect tax policies in West Africa
Babatoundé, Alain; Capéau, Bart; Houssa, Romain - 2023
In West Africa, the Value Added Tax (VAT) policy consists of a uniform tax rate, but several items consumed by rich and poor households, are exempted. We provide an optimal tax framework to reflect on the welfare effects of such a tariff structure, in the context of current debates on domestic...
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Transitory earnings opportunities and educational scarring of men
Jósef Sigurdsson - 2023
Men have fallen behind women in education in developed countries. Why? I study the impact of a transitory increase in the opportunity cost of schooling on men's and women's educational attainment. I exploit a reform in Iceland that lowered income taxes to zero for one year and compare teenagers...
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Transitory earnings opportunities and educational scarring of men
Jósef Sigurdsson - 2023
Men have fallen behind women in education in developed countries. Why? I study the impact of a transitory increase in the opportunity cost of schooling on men's and women's educational attainment. I exploit a reform in Iceland that lowered income taxes to zero for one year and compare teenagers...
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Reforming energy excise duties : a possible balance between environmental and redistributive objectives
Lanterna, Federica - 2023
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The quantitative effect of the Thatcherism taxation programme : computational experiments based on a dynamic general equilibrium model
Wilson, Robbie Noel; Vasilev, Aleksandar - 2023
This paper analyses the quantitative welfare effects of the Thatcherism taxation programme reforms. Modern macroeconomic techniques are put into application to the important historical fiscal reforms. The Paper provides details of the Thatcherism taxation reform, the changes in taxation rates...
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Taxpayer response to greater progressivity : evidence from personal income tax reform in Uganda
Jouste, Maria; Barugahara, Tina Kaidu; Ayo, Joseph Okello; … - 2023
We evaluate a major personal income tax reform in Uganda that came into effect in 2012-13, contributing to the scarce literature on the effects of personal income tax reform on employees' income in a low-income country in Africa. The reform increased the tax-free lower threshold, increased tax...
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Impact of tax reforms in applied models : which functional forms should be chosen for the demand system? : theory and application for Morocco
Abdelkhalek, Touhami; Boccanfuso, Dorothée - 2022
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Reforming the Malaysian tax system : the effects of Special Voluntary Disclosure Programme (SVDP), role of Inland Revenue Board Malaysia (IRBM), and demographics of taxpayers on Ma...
Nadiah Abd Hamid; Soliha Sanusi; Mira Atilia Noor Adzlan; … - In: Asian journal of accounting & governance 18 (2022), pp. 57-67
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Fertility and family labor supply
Jakobsen, Katrine Marie; Jørgensen, Thomas H.; Low, Hamish - 2022
We study the role of fertility adjustments for the labor market responsiveness of men and women. First, we use longitudinal Danish register data and tax reforms from 2009 to provide new empirical evidence on asymmetric fertility adjustments to tax changes of men and women. Second, we quantify...
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Illicit financial flows and stolen asset recovery : the Global North must act
Chowdhary, Abdul Muheet; Diasso, Sebastien Babou - 2022
Domestic resource mobilization is essential for developing countries to achieve the Sustainable Development Goals by the deadline of 2030. Concomitantly, Illicit Financial Flows (IFFs), which also lead to asset theft, are major means through which these countries are losing resources. This...
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Politics and income taxes : progress and progressivity
Berliant, Marcus C.; Boyer, Pierre C. - 2022
This paper begins with a survey of the literature on the political economy approaches to labor income taxation. We focus on recent progress made by examining in detail the specific properties of non-linear taxes derived in the context of voting. Next, we present new results on the existence of...
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The 2003 tax reform and corporate payout policy in the US
Danilo, Stojanović - 2022
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Pillar 2's Impact on Tax Competition
Devereux, Michael P.; Vella, John; Wardell-Burrus, Heydon - 2022
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A tough call? : comparing tax revenues to be raised by developing countries from the Amount A and the UN Model Treaty Article 12B regimes
Starkov, Vladimir; Jin, Alexis - 2022
In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the South Centre and African Union's Member States under the Amount A and Article 12B regimes. Our analysis relied on sources of information available to private sector researchers but did not involve...
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Two Pillar solution for taxing the digitalized economy : policy implications and guidance for the Global South
Ovonji-Odida, Irene; Grondona, Veronica; Chowdhary, … - 2022
The taxation of the digitalized economy is the single most important topic in international tax negotiations today. The OECD has devised a "Two Pillar solution" to the problem. Pillar One is focusing on a reallocation of taxing rights to market jurisdictions, which are largely expected to be...
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Evaluating the impact of Pillars One and Two
Tandon, Suranjali; Rao, Chetan - 2022
The proposed OECD Pillar One and Two reforms mark a significant shift in the way large multinational enterprises are taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able to compare the revenue gains with alternatives. This...
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Impact of a minimum tax rate under the Pillar Two solution on small island developing states
Sharma, Kuldeep - 2022
The Research Paper commences with an overview of Pillar One and Pillar Two followed by detailed discussions on salient provisions of Pillar Two. Pillar Two is envisaged to have a widespread impact on Small Island Developing States (SIDS) which are a distinct group of 38 United Nations (UN)...
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The potential distributional and economic wide impact of the new Indonesia’s VAT law implementation
Nasrudin, Rus’an; Hartono, Djoni; Moeis, Faizal Rahmanto - 2022
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Richard Musgrave in Colombia : the art of tax reform in a developing country
Desmarais-Tremblay, Maxime - 2022
Richard A. Musgrave (1910-2007) is remembered today as the American economist who established modern foundations for public finance theory in the middle of the twentieth century. His work as a tax expert in developing countries has received little historical scrutiny. Musgrave was the chief...
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Impact of tax reforms in applied models : which functional forms should be chosen for the demand system? : theory and application for Morocco
Abdelkhalek, Touhami; Boccanfuso, Dorothée - 2021
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Welfare effects of tax policy change when there are choice restrictions on labour supply
Jia, Zhiyang; Thoresen, Thor Olav - 2021
Information about individual choices of heterogeneous agents. Results can for example be used to describe the distributional effects of tax policy change, such as the effects on changes in money metric utility - distributions of equivalent and compensating variation (EV or CV). This type of...
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Successful tax reforms in the recent international experience : lessons in political economy and the nuts and bolts of increasing country tax revenue effort
Martinez-Vazquez, Jorge - 2021
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Profit taxation and bank risk taking
Kogler, Michael - 2021
How can tax policy improve financial stability? Recent studies suggest large stability gains from eliminating the debt bias in corporate taxation. It is well known that this reform reduces bank leverage. This paper analyzes a novel, complementary channel: risk taking. We model banks' portfolio...
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A computable general equilibrium-top down behavioral microsimulation on assessing the Philippine tax reform
Dizon, Ricardo Laurio - In: Journal of Asian finance, economics and business : JAFEB 8 (2021) 1, pp. 543-550
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Tax reform, trade openness and export product diversification in developing countries
Gnangnon, Sèna Kimm - In: CESifo economic studies : a joint initiative of the … 67 (2021) 2, pp. 210-234
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Lobbying and the shaping of tax policies in Tanzania
Fjeldstad, Odd-Helge; Rakner, Lise - Chr. Michelsens institutt - 2021
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The effects of personal income tax reform on employees' taxable income in Uganda
Jouste, Maria; Barugahara, Tina Kaidu; Ayo, Joseph Okello; … - 2021
We evaluate a major personal income tax reform in Uganda that came into effect in 2012-13. The reform increased the tax-free lower threshold, increased tax rates for higher incomes, and introduced an additional highest tax band. Using the universe of pay-as-you-earn administrative data submitted...
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Glimpses of fiscal states in sub-Saharan Africa
Moore, Mick - 2021
There is a widespread perception that taxing in sub-Saharan Africa has been and remains fraught with problems or government failure. This is not generally true. For more than a century, colonial administrations and independent states have steadily developed the capacity to routinely collect more...
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Taxation and income distribution in Myanmar : application of a new computable general equilibrium (CGE) model
Jensen, Henning Tarp; Keogh-Brown, Marcus; Tarp, Finn - 2021
Despite major public finance reform efforts over the last decade, Myanmarese public finances continue to be characterized by relative weakness in revenue collection, budget execution, and long-term sustainability. Myanmar is therefore in need of comprehensive public finance reform. Two top...
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Pandemic and progressivity
Klemm, Alexander; Mauro, Paolo - 2021
Based on a survey of about 2,500 US resident adults, we show that people who have experienced serious illness or job loss caused by the COVID-19 pandemic, or who personally know someone who has, favor a temporary progressive levy or structural progressive tax reform to a greater extent than...
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The effect of U.S. tax reform on foreign acquisitions
Amberger, Harald - 2021
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The tax and accounting interface : how to build a transformational tax system for small businesses using technology as a pathway to reform
Daw, Haydn - 2021
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The political economy of taxation
Rutherford, Lucas - 2021
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Analysis of Scottish tax and benefit reforms
Waters, Tom; Wernham, Tom - 2023
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Fuelling budget repair : how to reform fuel taxes for business
Terrill, Marion; Burfurd, Ingrid; Bradshaw, Natasha - 2023
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Personal Income Taxes in the Middle East and North Africa : Prospects and Possibilities
Mansour, Mario; Zolt, Eric M. - 2023
Personal income taxes (PITs) play little or no role in the Middle East and North Africa, often yielding less than 2 percent of GDP in revenue—with the exception of few North African countries. This paper examines how PITs have evolved in recent decades, and what they might look like in the...
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How to Think About How the US Congress Thinks About International Tax Reforms
Herzfeld, Mindy - 2023
The US Treasury has negotiated a multilateral tax deal under the framework of the OECD that includes Pillar 1, a plan to reallocate global profits of multinationals to market jurisdictions, and Pillar 2, a proposal for a global minimum tax. Global adoption of Pillar 1 directly hinges on US...
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Policy Misperceptions, Information, and the Demand for Redistributive Tax Reform : Experimental Evidence from Latin American Countries
Ardanaz, Martin; Huebscher, Evelyne; Keefer, Philip; … - 2023
Why do individuals’ preferences for redistribution often diverge widely from their material self-interest? Using an original online survey experiment spanning eight countries and 12,000 respondents across Latin America, one of the most unequal regions in the world, we find significant evidence...
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The Consequences of the 2017 Us International Tax Reform : A Conceptual Framework for Welfare Analysis
Dharmapala, Dhammika - 2023
The 2017 US tax legislation - widely referred to as the Tax Cut and Jobs Act (TCJA) - fundamentally transformed the US system of international taxation, introducing for instance a new tax on “Global Intangible Low-Taxed Income” (GILTI). This paper develops a simple conceptual framework that...
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Firms’ Fixed Investment and Global Value Chain Position : Evidence from China's Value-Added Tax Reform
Yang, Qizhong - 2023
The increased fragmentation of production on the global value chains (GVCs) is a key trend in international trade. This study examines the causal effect of an investment in fixed assets on a firm’s position in the GVCs. It employs a combined panel data of Chinese firms spanning 2000–2007,...
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The case for uniform commodity taxation : a tax reform approach
Boadway, Robin W.; Cuff, Katherine - In: Hacienda pública española : review of public economics (2023) 244/1, pp. 79-109
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Taxation, cash benefits or something else? : how income-related family policies affect mothers' labour supply in Austria, Germany and the Netherlands
Lechinger, Vanessa; Six, Eva - 2023
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The taxation of couples
Bierbrauer, Felix; Boyer, Pierre C.; Peichl, Andreas; … - 2023
This paper studies the tax treatment of couples. We develop two different approaches. One is tailored to the analysis of tax systems that stick to the principle that the tax base for couples is the sum of their incomes. One is tailored to the analysis of reforms toward individual taxation. We...
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Do reduced labor costs increase employment among minimum wage workers? : evidence from a Swedish payroll tax cut
Daunfeldt, Sven-Olov; Gidehag, Anton; Westerberg, Hans … - 2023
We use a youth payroll tax cut in Sweden to investigate whether retail firms that were exposed to substantial labor cost savings increased employment of minimum wage workers more than firms that received smaller labor cost savings. Our dataset includes information on both contracted wages and...
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Fair Earnings Tax Reforms
Ooghe, Erwin; Schokkaert, Erik; Serruys, Hannes - 2023
We characterize a measure of social welfare for linear production economies in which individuals differ in productive skills and preferences. The key feature of our measure is that it aggregates fairness gaps, defined as the difference between the money-metric utility that the individual...
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Erbschaftsteuerreform : Erhöhung der Freibeträge sinnvoll!
Bach, Stefan - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 103 (2023) 1, pp. 5
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