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Year of publication
Subject
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Tax simplification 310 Steuervereinfachung 308 Steuerreform 117 Deutschland 116 Germany 114 Tax reform 111 Einkommensteuer 91 Income tax 89 USA 64 United States 63 Theorie 37 Theory 37 Steuersystem 36 Steuererhebungsverfahren 35 Steuergerechtigkeit 35 Taxation procedure 35 Tax system 34 Corporate taxation 33 Tax fairness 33 Unternehmensbesteuerung 33 Steuermoral 32 Tax compliance 32 Welt 30 World 30 Steuerpolitik 29 Steuerrecht 29 Tax policy 28 Steuervermeidung 21 Steuerwirkung 21 Steuerbelastung 20 Tax burden 20 Comparison 19 Flat Tax 19 Flat tax 19 Tax avoidance 19 Tax effects 19 Tax law 19 Vergleich 19 Experiment 17 Steuervergünstigung 16
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Online availability
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Free 96 Undetermined 34 CC license 2
Type of publication
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Book / Working Paper 180 Article 141
Subcategories
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Article in journal 91 Working paper 58 Book section 46 Government document 25 Proceedings 9 Report 2 Glossary included 1 Review 1
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Language
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English 189 German 122 Undetermined 7 French 1 Polish 1 Russian 1 Ukrainian 1
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Author
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Peichl, Andreas 12 Fuest, Clemens 9 Petersen, Hans-Georg 9 Schaefer, Thilo 9 Rose, Manfred 8 Bizer, Kilian 7 Imbert, Clément 7 Kirchhof, Paul 7 Luts, Maarten 7 Spinnewijn, Johannes 7 Tsankova, Teodora 7 De Neve, Jan-Emmanuel 6 Dynarski, Susan M. 6 Scott-Clayton, Judith E. 6 Sureth-Sloane, Caren 6 Awasthi, Rajul 5 Bayraktar, Nihal 5 Blaufus, Kay 5 Bradford, David F. 5 Buttrick, Steve 5 Mackscheidt, Klaus 5 Sabirianova Peter, Klara 5 Schanz, Deborah 5 Slemrod, Joel 5 Sturm, Susann 5 Duncan, Denvil 4 Hoppe, Thomas 4 James, Simon R. 4 Piza, Caio 4 Sawyer, Adrian J. 4 Wagner, Franz W. 4 Wiederspan, Mark 4 Alm, James 3 Bacher, Hans Ulrich 3 Binh Tran-Nam 3 Birch, William Francis 3 Blesse, Sebastian 3 Borell, Rolf 3 Evers, Lisa 3 Fischer, Antje 3
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Institution
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National Bureau of Economic Research 5 International Monetary Fund (IMF) 4 USA / Congress / House of Representatives / Permanent Select Committee on Intelligence / Subcommittee on Oversight 4 Stiftung Marktwirtschaft 3 Stiftung Marktwirtschaft / Kommission Steuergesetzbuch 3 District of Columbia / Tax Revision Commission 2 Finanzwissenschaftlichen Forschungsinstitut, Wirtschafts- und Sozialwissenschaftliche Fakultät 2 USA / Congress / House of Representatives / Committee on Ways and Means / Subcommittee on Select Revenue Measures 2 USA / Congress / House of Representatives / Committee on the Judiciary / Subcommittee on Commercial and Administrative Law 2 USA / General Accounting Office 2 United States / Congress / House / Committee on Ways and Means 2 United States / Congress / Senate / Committee on Finance 2 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 2 American Enterprise Institute for Public Policy Research 1 Certified General Accountants Association of Canada - CGA 1 Conference on Tax Simplification and Anti-Avoidance Legislation, 28.6.1974 1 Deutsche Steuerjuristische Gesellschaft 1 Deutscher Finanzgerichtstag <8, 2011, Köln> 1 Deutscher Finanzgerichtstag <9, 2012, Köln> 1 Deutschland / Bundesministerium der Finanzen 1 Deutschland <Bundesrepublik> / Bundesminister der Finanzen / Wissenschaftlicher Beirat 1 Erich Schmidt Verlag 1 Expertengespräch Integrationsmodelle <2005, Berlin> 1 Fachhochschule für Finanzen <Nordkirchen> 1 Fraser Institute 1 Goethe-Universität Frankfurt am Main 1 Großbritannien / Board of Inland Revenue 1 Heidelberger Steuerkreis 1 Institute for Fiscal Studies 1 International Finance Corporation 1 Internationaler Währungsfonds 1 Multilateral Investment Guarantee Agency 1 Neuseeland / Inland Revenue Department 1 Neuseeland / Policy Advice Division 1 Springer Fachmedien Wiesbaden 1 Stiftung Marktwirtschaft / Tagung <2023, Berlin> 1 USA / Congress / House of Representatives / Committee on Small Business 1 USA / Congress / House of Representatives / Committee on Small Business / Subcommittee on Tax, Finance, and Exports 1 USA / Congress / House of Representatives / Committee on Ways and Means 1 USA / Congress / Joint Economic Committee / Subcommittee on Economic Stabilization 1
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Published in...
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A vision of taxes within and outside European borders : Festschrift in honor of Prof. Dr. Frans Vanistendael 6 Diskussionsbeitrag / Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät, Lehrstuhl für Finanzwissenschaft 6 National tax journal 6 Finanzwissenschaftliche Diskussionsbeiträge 5 NBER working paper series 5 Steuervereinfachung : Festschrift für Dietrich Meyding zum 65. Geburtstag 5 Working paper / National Bureau of Economic Research, Inc. 5 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 4 NBER Working Paper 4 Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften 4 Advances in taxation 3 Am Staat vorbei : Transparenz, Fairness und Partizipation kontra Steuerhinterziehung 3 Deutsche Steuer-Zeitung : DStZ 3 Discussion paper 3 Festschrift für Joachim Lang zum 70. Geburtstag : Gestaltung der Steuerrechtsordnung 3 Finanzwissenschaftliche Forschungsarbeiten 3 Perspektiven der Wirtschaftspolitik : eine Zeitschrift des Vereins für Socialpolitik ; PWP 3 Public finance review : PFR 3 The American journal of tax policy 3 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 3 Betriebs-Berater : BB 2 Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 2 Das Grundeinkommen : Würdigung - Wertungen - Wege 2 FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 2 Fiscal studies : the journal of the Institute for Fiscal Studies 2 IMF Working Papers 2 Institut Finanzen und Steuern : ifst 2 International tax and public finance 2 Journal of business economics : JBE 2 Journal of development economics 2 MPRA Paper 2 Orientierungen zur Wirtschafts- und Gesellschaftspolitik 2 Policy Research Working Paper 2 Policy research working paper : WPS 2 Schriften zur Wirtschaftstheorie und Wirtschaftspolitik 2 SpringerLink / Bücher 2 Steuerwissenschaften und betriebliches Rechnungswesen : Strukturen, Prinzipien, Neuerungen ; Festschrift für Herbert Kofler zum 60. Geburtstag 2 Variations in economic analysis : essays in honor of Eli Schwartz 2 Vierteljahrshefte zur Wirtschaftsforschung 2 WSI-Mitteilungen : Zeitschrift des Wirtschafts- und Sozialwissenschaftlichen Instituts der Hans-Böckler-Stiftung 2
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Source
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ECONIS (ZBW) 307 RePEc 11 EconStor 3
Showing 1 - 50 of 269
 
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Does tax simplification motivate small businesses to be more compliant? : evidence from a regression discontinuity in Indonesia
Satyadini, Agung Endika; Rosid, Arifin - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015050599
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Vereinfachte Einkommensbesteuerung - Möglichkeiten und Grenzen illustriert am Beispiel steuerlicher Abzüge in der Arbeitnehmerbesteuerung : Stellungnahme 01/2025 vom 27. März 2025
2025 - Stand: Mai 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015417912
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Tax Complexity and Firm Value
Braun, Anna-Sophie; Koch, Reinald; Sureth-Sloane, Caren - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015555579
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Tax complexity and firm value
Braun, Anna-Sophie; Koch, Reinald; Sureth-Sloane, Caren - 2025
Book / Working Paper
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Indirect effects of simplified tax communications on compliance
Celik Katreniak, Dagmara; Cingl, Lubomír; Lorko, Matej - 2025
This study investigates how simplified tax communications influence compliance through direct cognitive effects and via indirect emotional and moral pathways. We conduct a controlled laboratory experiment in which we expose subjects to stylized letters from a tax authority. The letters vary in...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015616220
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The tax complexity index : a survey-based country measure of tax code and framework complexity
Hoppe, Thomas; Schanz, Deborah; Sturm, Susann; … - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014299257
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Reducing complexity and compliance costs : a simplification safe harbour for the global minimum tax
Schanz, Deborah - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014301458
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Steuerentflechtung und -vereinfachung: ein Märchen aus 10.801 Gebietskörperschaft? : eine Tagung der Stiftung Marktwirtschaft am 7. Februar 2023 in Berlin : Tagungsbericht
2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014296456
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Simplification in Transfer Pricing
Navarro, Aitor - 2022
Despite the inherent complexity that the enforcement of transfer pricing rules entails, it is feasible—and desirable—to introduce simplification measures without abandoning this worldwide accepted standard, especially in the context of developing countries and despite reticence shown by...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014242976
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Do institutions advocate tax simplification? : insights from a panel of 88 countries
Binh Thai Pham; Trang Thi Thuy Nguyen - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015045322
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The X tax in the world economy
Bradford, David F. - 2003
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003834723
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The X Tax in the World Economy
Bradford, David F. - 2021
Book / Working Paper
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The X Tax in the World Economy
Bradford, David F. - 2005
Book / Working Paper
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The X Tax in the World Economy
Bradford, David F. - 2004
Book / Working Paper
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The X tax in the world economy
Bradford, David F. - 2004 - IX, 51 S
Edition: IX, 51 S
Book / Working Paper
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The return to tax simplification : an econometric analysis
Slemrod, Joel - 1989
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10001114088
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The return to tax simplification : an econometric analysis
Slemrod, Joel - 1985
Book / Working Paper
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The Return to Tax Simplification : an Econometric Analysis
Slemrod, Joel - 2021
Book / Working Paper
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The Return to Tax Simplification : An Econometric Analysis
Slemrod, Joel - 1985
Book / Working Paper
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The Office of Tax Simplification : The Way Forward?
Sherwood, Jeremy; Evans, Chris; Tran-Nam, Binh - 2021
In spite of repeated calls for tax simplification around the world, tax systems, especially those in developed countries, have evolved into complex ones. While there have been various approaches to tax simplification by different national governments, the UK’s initiative of establishing a...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013251939
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Simplifying Tax Incentives and Aid for College : Progress and Prospects
Dynarski, Susan M. - 2020
No abstract The application for federal student aid is longer than the tax returns filled out by the majority of US households. Research suggests that complexity in the aid process undermines its effectiveness in inducing more students into college. In 2008, an article in this journal showed...
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Simplifying Tax Incentives and Aid for College : Progress and Prospects
Dynarski, Susan - 2013
Book / Working Paper
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Income tax law simplification and tax compliance : a case of medium taxpayers in Zanzibar
Khalfan, Shuweikha; Kitindi, Ernest; Chalu, Henry - 2020
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012225497
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Do people really want a simple tax system? : evidence on preferences towards income tax simplification
Blesse, Sebastian; Buhlmann, Florian; Doerrenberg, Philipp - 2019
Using new survey and experimental data for a representative sample of the German population, we study preferences for tax simplification. The general wisdom seems to suggest that most tax systems are overly complex and that tax simplification is generally desirable. Consistent with this general...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012137284
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Do People Really Want a Simple Tax System? Evidence on Preferences Towards Income Tax Simplification
Blesse, Sebastian - 2020
Book / Working Paper
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How to improve tax compliance? : evidence from population-wide experiments in Belgium
De Neve, Jan-Emmanuel; Imbert, Clément; Spinnewijn, … - 2021
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012610455
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How to improve tax compliance? : evidence from population-wide experiments in Belgium
De Neve, Jan-Emmanuel; Imbert, Clément; Spinnewijn, … - 2019
Book / Working Paper
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How to improve tax compliance? : evidence from population-wide experiments in Belgium
De Neve, Jan-Emmanuel; Imbert, Clément; Spinnewijn, … - 2019
Book / Working Paper
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How to improve tax compliance? : evidence frompopulation-wide experiments in Belgium
De Neve, Jan-Emmanuel; Imbert, Clément; Spinnewijn, … - 2019
Book / Working Paper
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How to improve tax compliance? : evidence from population-wide experiments in Belgium
De Neve, Jan-Emmanuel; Imbert, Clément; Spinnewijn, … - 2019
Book / Working Paper
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How to improve tax compliance? : evidence from population-wide experiments in Belgium
De Neve, Jan-Emmanuel; Imbert, Clément; Spinnewijn, … - 2019
Book / Working Paper
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How to Improve Tax Compliance? Evidence from Population-Wide Experiments in Belgium
De Neve, Jan‐Emmanuel; Imbert, Clément - 2019
Book / Working Paper
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Measuring tax complexity across countries : a survey study on MNCs
Hoppe, Thomas; Schanz, Deborah; Sturm, Susann; … - 2019
Despite prior literature emphasizing the increasing role of tax complexity, there is still no comprehensive tax complexity measure. This paper fills this gap and introduces the Tax Complexity Index (TCI), which consists of a tax code subindex and a tax framework subindex. The indices are...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012109842
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About FairTax
Gunnarsson, Åsa; Nerudová, Danuše; Schratzenstaller, … - 2019
Our research shows that in the ongoing discussion concerning ‘the social dimension of Europe’, it appears that there is much to gain if the tax policy interaction between Member States and the European Union, which is currently taking place within the European Semester, could be extended to...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012013907
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The income tax compliance costs of private households : empirical evidence from Germany
Blaufus, Kay; Hechtner, Frank; Jarzembski, Janine K. - 2019
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012122005
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Performance of tax simplification around the world : a panel frontier analysis
Trang Thi Thuy Nguyen; Binh Thai Pham; Prior, Diego; … - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013191255
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Rechtsgrundlagen für ein neues Steuersystem : rechtlicher Wegweiser zu einer grundlegenden Reform der Besteuerung des Einkommens der Bürger
Rose, Manfred - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012814581
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Tax avoidance and evasion in a dynamic setting
Degl'Innocenti, Duccio Gamannossi; Levaggi, Rosella; … - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014228621
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Can tax simplification help lower tax corruption
Awasthi, Rajul; Bayraktar, Nihal - 2015
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011441085
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Can Tax Simplification Help Lower Tax Corruption?
Awasthi, Rajul - 2017
Book / Working Paper
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Can Tax Simplification Help Lower Tax Corruption?
Awasthi, Rajul - 2014
Book / Working Paper
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What are the drivers of tax complexity for multinational corporations? : evidence from 108 countries
Hoppe, Thomas; Schanz, Deborah; Sturm, Susann; … - 2017
All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and develop effective simplification measures, detailed information on the current drivers of complexity is required. However, research on this topic is scarce. This is surprising...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011740804
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What are the drivers of tax complexity for multinational corporations? : evidence from 108 Countries
Hoppe, Thomas; Schanz, Deborah; Sturm, Susann; … - 2017
Book / Working Paper
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Erbschaftsteuer : Flat-Tax-Modell schlecht für kleine Unternehmen
Beznoska, Martin; Hentze, Tobias - 2017
Ein Flat-Tax-Modell mit einer breiten Bemessungsgrundlage und einem einheitlichen Steuersatz würde die Erbschaftssteuer vereinfachen. Im Vergleich zum jetzigen Recht müssten dann Erben von kleinen und mittleren Unternehmen höhere Steuern zahlen, während große Erb- und Schenkungsfälle in...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011637593
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Tax benefits for college attendance
Dynarski, Susan M.; Scott-Clayton, Judith E. - 2017
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011661071
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Tax benefits for college attendance
Dynarski, Susan M.; Scott-Clayton, Judith E. - 2016
Book / Working Paper
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Tax Benefits for College Attendance
Dynarski, Susan M. - 2016
Book / Working Paper
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Tax Benefits for College Attendance
Dynarski, Susan - 2016
Book / Working Paper
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Some Cautions Regarding Tax Simplification
Fleming, J. Clifton - 2016
Although tax simplification enjoys the attractiveness of being the opposite of complexity, it can have untoward effects as illustrated by the examples of a capitation tax, an international income tax regime that lacks rigorous base protection measures, and a system of negotiated tax liabilities....
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Revisiting the Impact of the Brazilian SIMPLES Program on Firms' Formalization Rates
Piza, Caio - 2016
A recent survey of rigorous impact evaluations of programs to help small and medium-size firms to formalize indicates that the programs do not seem to work for most informal firms. One of the few exceptions finds large effects of a tax simplification program in Brazil called SIMPLES on firms'...
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Ukraine : technical assistance report-reducing social security contributions and improving the corporate and small business tax system
2016
This paper discusses four key issues, which are closely connected, on tax policy in Ukraine. These issues are social security contribution (SSC), the simplified tax regime for small taxpayers, the corporate profit tax, and excise tax. Ukraine's SSC rates are very high, which are associated with...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011460464
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Managing tax complexity : the state of play after Henry
Binh Tran-Nam; Evans, Chris; Krever, Richard E.; … - 2016
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011718830
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Public policy reforms and taxplayer preferences: contributions to empirical public economics
Blesse, Sebastian - 2020
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The effect of simplified cash accounting on tax and financial accounting compliance costs
Blaufus, Kay; Hoffmann, Franziska - 2020
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012207229
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Essays on tax complexity
Sturm, Susann - 2020
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012261123
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Von der Steuervielfalt zum Steuersystem : Wegweiser zu einer grundlegenden Reform der Besteuerung des Einkommens der Bürger und des Gewinns von Unternehmen
Rose, Manfred - 2020
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012163305
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Tax Simplification – An Accident Looking for a Place to Happen?
Dabner, Justin - 2015
The stalled Tax Laws Improvement Project to simplify Australia's tax laws is/was founded on the premise that the words of an Act can be changed without impacting on its meaning. Whilst there is a (weak) common law presumption that a change in the wording of a provision is to be presumed to...
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Die Vorschläge zum steuerpolitischen Ideenwettbewerb
2015
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013409625
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Die Vorschläge zum steuerpolitischen Ideenwettbewerb
2015
Book / Working Paper
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Can Tax Simplification Help Lower Tax Corruption?
Awasthi, Rajul; Bayraktar, Nihal - 2014
This paper seeks to find empirical evidence of a link between tax simplification and corruption in tax administration. It attempts to do this by first defining "tax simplicity" as a measurable variable and exploring empirical relationships between simpler tax regimes and corruption in tax...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012572493
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The Office of Tax Simplification : looking back and looking forward
Bowler, Tracey - 2014
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010480241
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Measuring tax complexity
Ulph, David - 2014
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An history of US tax code complexity within computer-based return preparation
Walsh, Robert - 2019
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012163377
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Does tax simplification yield more equity and efficiency? : an empirical analysis for Germany
Fuest, Clemens; Peichl, Andreas; Schaefer, Thilo - 2006
This paper investigates the impact of tax simplification on various indicators of the efficiency of the tax system and on the distribution of income. The analysis is based on a simulation model (FiFoSiM) using German income tax and household survey microdata. We model tax simplification as the...
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Does Tax Simplification Yield More Equity and Efficiency? An Empirical Analysis for Germany
Fuest, Clemens; Peichl, Andreas; Schaefer, Thilo - 2006
Book / Working Paper
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Income Tax Simplification Proposals
Dodge, Joseph M. - 2013
This paper proposes various moves for simplification of the task of computing the tax base under the individual income tax, with a principal view of making the income tax capable of compliance by “ordinary” individuals without the aid of tax preparation software or outside assistance....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013086250
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Steuerkomplexität : Ein systemtheoretischer Ansatz
Helbig, Robert - 2018
Robert Helbig präsentiert erstmals mittels eines systemtheoretisch orientierten Ansatzes ein einheitliches und systematisches Begriffsverständnis von Steuerkomplexität – eines in Wissenschaft, Politik und Öffentlichkeit kontrovers diskutierten Begriffs. Durch die Anwendung priorisierender...
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Steuerkomplexität : ein systemtheoretischer Ansatz
Helbig, Robert - 2018
Book / Working Paper
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Die Besteuerung erneuerbarer Energien im Wirkungsfeld von Photovoltaikanlagen : eine normative Analyse des Status Quo steuerrechtlicher Problembereiche sowie Entwicklung eines Lösungsansatzes zur Komplexitätsreduktion der Besteuerung
Hansen, Stefanie - 2018
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011913691
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Out of the shadows? : revisiting the impact of the Brazilian SIMPLES program on firms’ formalization rates
Piza, Caio - 2018
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011982649
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Das Kirchhof-Steuermodell : eine empirische Untersuchung zur Akzeptanz und zu den wahrgenommenen Umsetzungschancen des Kirchhof-Steuermodells 2011 aus Sicht von Studierenden und Alumni der PFH Göttingen
Riekhof, Hans-Christian; Albe, Frank; Düvell, Berit; … - 2012
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009530861
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Unternehmensbesteuerung in Deutschland : eine kritische Bewertung und Handlungsempfehlungen für die aktuelle Steuerpolitik
Spengel, Christoph; Evers, Lisa; Zinn, Benedikt - 2012
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010510994
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Simplified tax accounting and the choice of legal form
Bergner, Sören; Heckemeyer, Jost H. - 2017
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011814504
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The persistent reduction in poverty from filing a tax return
Ramnath, Shanthi P.; Tong, Patricia K. - 2017
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Einfach ist nicht immer gerecht : eine Mikrosimulationsstudie der Kirchhof-Reform für die Einkommensteuer
Löffler, Max; Peichl, Andreas; Pestel, Nico; … - 2011
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Einfach ist nicht immer gerecht: eine Mikrosimulationsstudie der Kirchhof-Reform für die Einkommensteuer
Löffler, Max; Peichl, Andreas; Pestel, Nico; … - 2011
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Cover Image
Einfach ist nicht immer gerecht: eine Mikrosimulationsstudie der Kirchhof-Reform für die Einkommensteuer
Löffler, Max; Peichl, Andreas; Pestel, Nico; … - 2011
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