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  • Search: subject_exact:"Tax rate"
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Year of publication
Subjects
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Tax rate 592 Steuertarif 582 tax rate 202 Theorie 121 Theory 121 Corporate taxation 82 Unternehmensbesteuerung 82 pension 81 tax rates 76 pensions 74 retirement 74 USA 73 United States 73 tax system 67 pension system 66 tax revenue 65 retirement age 61 Steuerreform 59 Tax reform 59 pension reform 59 labor force 57 Steuerwirkung 56 Tax effects 56 tax policy 56 Deutschland 54 health care 53 Corporate income tax 52 Germany 52 Körperschaftsteuer 52 Einkommensteuer 50 Income tax 50 Economic growth 49 Tax competition 48 direct investment 48 investors 48 Steuerwettbewerb 47 life expectancy 45 Steuerbelastung 44 Tax burden 44 corporate tax 43
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Online availability
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Free 352 Undetermined 25
Type of publication
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Book / Working Paper 409 Article 395 Journal 1 Other 1
Type of publication (narrower categories)
All
Article in journal 341 Aufsatz in Zeitschriften 341 Graue Literatur 190 Non-commercial literature 190 Arbeitspapier 174 Working Paper 174 Article in book 19 Aufsatz im Buch 19 Thesis 14 Hochschulschrift 12 Dissertation 11 Amtsdruckschrift 8 Government document 8 Collection of articles of several authors 6 Sammelwerk 6 Collection of articles written by one author 3 Sammlung 3 Bibliographie enthalten 2 Bibliography included 2 Congress report 1 Kongress 1 Kongressschrift 1 Norm 1 Reprint 1 Standard 1 Statistics 1 Statistik 1
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Language
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English 558 Undetermined 163 German 56 Italian 5 Polish 4 Russian 4 Lithuanian 3 French 2 Dutch 2 Portuguese 2 Bulgarian 1 Danish 1 Finnish 1 Hungarian 1 Slovak 1 Spanish 1 Serbian 1
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Persons
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Creedy, John 13 Spengel, Christoph 10 Rizzo, Leonzio 7 Klemm, Alexander 6 Konrad, Kai A. 6 Maiterth, Ralf 6 Botman, Dennis P. J. 5 Heckemeyer, Jost H. 5 Hérault, Nicolas 5 Kalb, Guyonne 5 Kleven, Henrik Jacobsen 5 Schneider, Friedrich 5 Steiner, Viktor 5 Bach, Stefan 4 Bräutigam, Rainer 4 Egger, Peter 4 Evers, Lisa 4 Gemmell, Norman 4 Houben, Henriette 4 Huy, Dinh Tran Ngoc 4 Koh, Hyun-Ju 4 Mooij, Ruud A. de 4 Riedel, Nadine 4 Saez, Emmanuel 4 Sansing, Richard C. 4 Schanz, Sebastian 4 Slemrod, Joel 4 Streif, Frank 4 Sureth, Caren 4 Anderhub, Vital 3 Bartelsman, Eric Jan 3 Beetsma, Roel M. W. J. 3 Blomquist, Nils Sören 3 Büttner, Thiess 3 Chiarini, Bruno 3 Dahlby, Bev G. 3 Davies, Ronald B. 3 Dwenger, Nadja 3 Ferede, Ergete 3 Fisman, Raymond 3
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Institutions
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International Monetary Fund (IMF) 160 International Monetary Fund 85 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 6 Zentrum für Europäische Wirtschaftsforschung 5 Europäische Kommission 3 Center for Economics and Development Studies, Fakultas Ekonomi 2 Institute of Social and Economic Research (ISER), Osaka University 2 Lithuanian University of Agriculture 2 Zentrum für Europäische Wirtschaftsforschung, Mannheim 2 Books on Demand GmbH <Norderstedt> 1 CentER for Economic Research, Universiteit van Tilburg 1 Centro de Investigación y Docencia Económicas (CIDE) 1 Department of Economics, Business School 1 Département d'Économique, Université Laval 1 EconWPA 1 Elinkeinoelämän Tutkimuslaitos 1 Finance Canada, Government of Canada 1 Foerder Institute for Economic Research <Tēl-Āvîv> 1 Harris School of Public Policy, University of Chicago 1 Institut d'Economia de Barcelona (IEB), Facultat d'Economia i Empresa 1 International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University 1 National Institute of Economic and Social Research 1 OECD 1 Rheinisch-Westfälisches Institut für Wirtschaftsforschung 1 Siauliai University 1 Sonderforschung ökonomische und juristische Institutionenanalyse (SOFIA) e.V. 1 Southern Agricultural Economics Association - SAEA 1 Stanford Institute for Economic Policy Research (SIEPR), Stanford University 1 Suomen Pankki 1 Universitat Autònoma de Barcelona / Departamento de Economía y Historia Económica 1 University of Cambridge / Microsimulation Unit 1 Università degli studi di Venezia / Dipartimento di scienze economiche 1 Woodrow Wilson School of Public and International Affairs, Princeton University 1 Österreichisches Institut für Wirtschaftsforschung 1
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Published in...
All
IMF Staff Country Reports 82 IMF Working Papers 70 National tax journal 27 CESifo working papers 19 International tax and public finance 18 Working paper 16 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 10 Discussion paper / Centre for Economic Policy Research 8 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 8 Journal of public economics 7 Public finance review : PFR 7 FinanzArchiv : public finance analysis 6 MPRA Paper 6 Applied economics letters 5 Discussion paper 5 Discussion papers 5 Journal of public economic theory 5 Public budgeting & finance 5 ZEW discussion papers 5 Discussion paper series 4 Economic inquiry : journal of the Western Economic Association International 4 Emerging markets finance & trade : a journal of the Society for the Study of Emerging Markets 4 Journal of macroeconomics 4 Journal of urban economics 4 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 4 Wirtschaftspolitische Blätter 4 Working paper / Oxford University Centre for Business Taxation 4 [ZEW-Gutachten und Forschungsberichte] 4 Advances in taxation : a research annual 3 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 3 Die Betriebswirtschaft : DBW 3 Discussion paper / Tinbergen Institute 3 Economic modelling 3 Economics letters 3 IMF Occasional Papers 3 Journal of international accounting auditing & taxation 3 Kom / Kommission der Europäischen Gemeinschaften 3 Mu̐helytanulmányok / Magyar Tudományos Akadémia, Közgazdaságtudományi Intézet 3 Research paper 3 The accounting review : a journal of the American Accounting Association 3
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Sources
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ECONIS (ZBW) 582 RePEc 212 BASE 8 ArchiDok 2 USB Cologne (EcoSocSci) 2
Showing 1 - 50 of 806
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When do managers highlight their effective tax rate?
Flagmeier, Vanessa; Müller, Jens; Sureth, Caren - 2017
We examine the disclosure of GAAP effective tax rate (ETR) information in firms' financial statements. Applying the theoretical underpinnings of Wagenhofer (1990) to a tax setting, we argue that firms face a tradeoff in their GAAP ETR disclosure decision. On the one hand, firms have incentives...
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Welfare cost of the real estate transfer tax
Büttner, Thiess - 2017
This paper considers the welfare implications of a tax on real estate transfers. A theoretical analysis shows how the discouragement of mutually beneficial transactions as well as tax-sheltering activities give rise to a welfare loss that can be estimated comprehensively from the empirical...
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The effect of corporate taxes on investment : evidence from the Colombian firms
Melo Becerra, Ligia Alba; Ávila Mahecha, Javier; … - 2017
The paper assesses the role of taxes on investment in Colombian firms. The analysis is carried out at the firm level for the period 2003-2014. During this period, the national government set five different tax reforms, including changes in the statutory tax rates, tax credits and incentives for...
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Ein bisschen mehr Netto vom Brutto
Beznoska, Martin; Hentze, Tobias - In: IW-Kurzberichte (2017) 4
Mit jedem Jahreswechsel ändern sich die Eckwerte zur Berechnung der Steuer- und Abgabenlast: In diesem Jahr werden zum Ausgleich der kalten Progression der Steuertarif leicht abgeflacht und die Freibeträge erhöht. Allerdings steigt der Beitragssatz zur Pflegeversicherung. Zudem erhöhen sich...
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Evaluation of fiscal incentives in the Philippines
Parel, Danileen Kristel C. - 2017
The advantages of foreign direct investment to host countries, particularly on economic growth, have long been recognized. The amount of investment that enters a country is influenced by various factors, including tax rates and the provision of fiscal incentives. This paper (1) assesses how the...
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Regressive or progressive? : the effect of tobacco taxes in Ukraine
Fuchs, Alan; Meneses, Francisco - 2017
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The effects of tax reforms to address the debt-equity bias on the cost of capital and on effective tax rates : final report ; on-demand economic analysis
Spengel, Christoph - 2016
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The impact of tax planning on forward-looking effective tax rates : final report ; on-demand economic analysis
Spengel, Christoph - 2016
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Update Gewerbesteuer und Grundsteuer: Steuerentwicklung, Steuerwettbewerb und Reformblockaden
Wagschal, Uwe; Wolfersdorff, Janine von; Andrae, Kathrin - 2016
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Earnings management in South Korea : using tax expenses
Ji, Hyunmi - In: Global business and finance review 21 (2016) 1, pp. 24-32
We expect that tax expenses will provide a last opportunity to meet an earnings target, and involve the complexity and discretion necessary for information asymmetry to persist. Hence, tax expenses are powerful settings to examine earnings management among a wide range of firms. Considering this...
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Grey matters : charting the development of the shadow economy
MacGéidigh, Donal; Schneider, Friedrich; Blum, Matthias - 2016
The shadow economy has long been an area of research for policymakers. The determinants of underground activity of late have been identified as high tax burdens and increased regulation, but has this relationship always existed? This seminal work examines the shadow economy in Norway, Sweden,...
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Shifting the burden of taxation from the corporate to the personal level and getting the corporate tax rate down to 15 percent
Grubert, Harry; Altshuler, Rosanne - 2016
We consider three plans for shifting the tax on corporate income to the personal level to achieve a significant reduction in the corporate tax rate. One plan eliminates the corporate tax and taxes dividends and the annual change in the value of publicly traded financial assets at ordinary rates....
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The German statutory pension scheme : balance sheet, cross-sectional internal rates of return and implicit tax rates
Metzger, Christoph - 2016
We present a framework for accounting of the German statutory pension scheme and estimate a balance sheet for the years 2005 until 2012. Extending and applying the methodology proposed by Settergren and Mikula (2005), we estimate the cross-sectional internal rates of return of the German pension...
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The impact of tax planning on forward-looking effective tax rates
Zentrum für Europäische Wirtschaftsforschung - 2016
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The effects of tax reforms to address the debt-equity bias on the cost of capital and on effective tax rates
Zentrum für Europäische Wirtschaftsforschung - 2016
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The effectiveness of taxing carbon content of energy consumption
Sen, Suphi; Vollebergh, Herman R. J. - 2016
We estimate the long-run effect of a uniform carbon tax on energy consumption by using a new and unique dataset in which effective tax rates of OECD countries are calculated in terms of carbon dioxide emissions. The effective tax rates account for the widely discussed tax deductions for specific...
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Impact of the IFRS on the disclosure of income tax figures by Romanian listed companies
Istrate, Costel - In: Journal of accounting & management information systems … 15 (2016) 3, pp. 474-497
The transition to IFRS in Romania, in the separate financial statements (in 2012) led to the application of new rules in the accounting for income tax. We found significant differences between accounting and taxable income, which can suggest a trend towards more de facto disconnection between...
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Taxes and economic growth in OECD countries : a meta-analysis
Alinaghi, Nazila; Reed, W. Robert - 2016
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Exploring the link between corporate governance characteristics and effective corporate tax rate : a panel data approach on U.S. listed companies
Păunescu, Radu Alin; Vintilă, Georgeta; Gherghina, … - In: Journal of financial studies & research : JFSR (2016), pp. 1-20
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Effective tax levels using the Devereux/Griffith methodology : Project for the EU Commission TAXUD/2013/CC/120 : final report
Spengel, Christoph; Schmidt, Frank; Heckemeyer, Jost H.; … - Zentrum für Europäische Wirtschaftsforschung - 2016
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Endogenous lifetime and economic growth : the roleof the tax rate
Brembilla, Laurent - In: Economic theory bulletin 4 (2016) 2, pp. 247-263
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La fiscalité minière en Afrique : un état des lieux du secteur de l'or dans 14 pays de 1980 à 2015
Laporte, Bertrand; Quatrebarbes, Céline de; Bouterige, … - 2016
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The impact of austerity measures on government borrowing in GIIPS
Ersoy, İmre; Yanmaz, Talha - In: International journal of economics and finance 8 (2016) 12, pp. 106-112
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Indonesian and Australian tax policy implementation in food and agriculture industry
Pamungkas, Hanggoro (contributor);  … - In: International journal of finance & banking studies : JJFBS 3 (2014) 1, pp. 75-84
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Tax concession and investment decisions of small scale businesses in Calabar Free Trade Zone - Nigeria
Akpan, A. U.; Asuquo, Akabom Ita - In: Journal of finance and investment analysis 1 (2012) 4, pp. 15-25
This study sought to ascertain the influence of investment tax incentives on operations and overall performance of small business firms operating in Calabar Free Trade Zone. The purpose was to determine how policy makers, tax administrators, investors and other stakeholders in the State could...
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The sufficient statistic approach : predicting the top of the Laffer curve
Badel, Alejandro; Huggett, Mark - 2015 - This draft: November 10, 2015
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ETR development and analysis : case from the Czech Republic
Svitlík, Jan - In: European financial and accounting journal : EFAJ 10 (2015) 4, pp. 5-18
The paper investigates the effective corporate tax rate (ETR) in the Czech Republic from 2003 to 2013 from the point of both time-series and cross-sectional analysis. We exploit the access to Bureau van Dijk, Amadeus database to get broad data sample from financial statements. Thus, micro...
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Measuring disincentives to formal work : does formal work pay? : synthetic measurements of taxes and benefits can help identify incentives and disincentives to formal work
Weber, Michael - 2015
Evidence from transition economies shows that formal work may not pay, particularly for low-wage earners. Synthetic measurements of work disincentives, such as the formalization tax rate or the marginal effective tax rate, confirm a significant positive correlation between these measurements and...
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Transitioning the tax system to take advantage of the natural gas-rich economy in Trinidad and Tobago
Mercer-Blackman, Valerie - 2015
In this paper, the author examines the current structure of the tax system for hydrocarbon production in Trinidad and Tobago in light of global trends in hydrocarbon taxation. Some of the main features of the tax regime are compared and benchmarked against what the literature has defined as best...
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Do corporate taxes reduce investments? : evidence from Italian firm-level panel data
Federici, Daniela; Parisi, Valentino - In: Cogent economics & finance 3 (2015) 1, pp. 1-13
This paper uses an Italian firm-level panel data-set over the period 1994 - 2006 to investigate the nexus between corporate taxation and investment. Studying the effects of corporate taxation on investment at the micro level has two advantages. Firstly, investment is free of aggregation biases...
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Decline of CFC rules and rise of IP boxes : how the ECJ affects tax competition and economic distortions in Europe
Bräutigam, Rainer; Spengel, Christoph; Streif, Frank - 2015
The European Court of Justice (ECJ) has become an influential player in the field of direct taxation in the European Union in the past twenty years. However, it is unclear whether the ECJ's decisions actually increase tax neutrality and therefore contribute to the achievement of an internal...
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Drei empirische Untersuchungen zu Aufkommens- und Verteilungsfragen im Zusammenhang mit diskutierten Tarifreformvorschlägen in den Jahren 2009 - 2013
Baumgarten, Jörg - 2015
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Taxation and female labor supply in Italy
Colonna, Fabrizio; Marcassa, Stefania - In: IZA journal of labor policy 4 (2015), pp. 1-29
Italy has the lowest labor supply of married women among EU countries. Moreover, the participation rate of married women is positively correlated with their husbands' income. We show that these two features can be partly explained by the tax system: a high tax rate together with tax credits and...
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Fiscal policies and the prices of labor : a comparison of the U.K. and U.S.
Mulligan, Casey B. - In: IZA journal of labor policy 4 (2015), pp. 1-27
This paper measures the 2007-13 evolution of employment tax rates in the U.K. and the U.S. The U.S. changes are greater, in the direction of taxing a greater fraction of the value created by employment, and primarily achieved with new implicit tax rates. Even though both countries implemented a...
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Effects of new goods and product turnover on price indexes
Abe, Naohito (contributor); Enda, Toshiki (contributor);  … - 2015
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Taxation and the user cost of capital : an introduction
Creedy, John; Gemmell, Norman - 2015
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Empirical approach for the US companies in dual perspectives : effective tax rates and the remuneration of CEO
Vintilă, Georgeta; Păunescu, Radu Alin - In: Journal of financial studies & research : JFSR (2015), pp. 2-10
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Effective tax levels using the Devereux/Griffith methodology : Project for the EU Commission TAXUD/2013/CC/120 : intermediate report 2015
Spengel, Christoph; Endres, Dieter; Finke, Katharina; … - Zentrum für Europäische Wirtschaftsforschung - 2015
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Arbitragetheorie und konvexe Steuern
Becker, Marcus - 2017 - 1. Auflage
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Corporate tax rates and regional integration : evidence from transition countries
Klofat, Aleksandra - In: Journal of economic integration 32 (2017) 1, pp. 1-34
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Does index addition affect corporate tax avoidance?
Huseynov, Fariz; Sardarli, Sabuhi; Zhang, Wei - In: The journal of corporate finance : contracting, … 43 (2017), pp. 241-259
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Book-tax conformity and earnings management in response to tax rate cuts
Sundvik, Dennis - In: Journal of international accounting auditing & taxation 28 (2017), pp. 31-42
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Tax attractiveness and the location of German-controlled subsidiaries
Knirsch, Deborah; Dinkel, Andreas; Keller, Sara - In: Review of managerial science 11 (2017) 1, pp. 251-297
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Nonlinear effects of taxation on growth
Jaimovich, Nir; Rebelo, Sérgio - In: Journal of political economy 125 (2017) 1, pp. 265-291
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Is tax avoidance related to firm risk?
Guenther, David A.; Matsunaga, Steven R.; Williams, Brian M. - In: The accounting review : a journal of the American … 92 (2017) 1, pp. 115-136
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An examination of firms’ responses to tax forgiveness
Shevlin, Terry; Thornock, Jacob; Williams, Braden - In: Review of accounting studies 22 (2017) 2, pp. 577-607
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Abschaffung der kalten Progression in Österreich - eine empirische Analyse
Laukoter, Peter; Schneider, Friedrich - In: Wirtschaftspolitische Blätter 64 (2017) 1, pp. 107-143
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Ausschöpfungsgrad der Realsteuern in Rheinland-Pfalz : eine finanzwissenschaftliche Folgeuntersuchung für den Zeitraum 2009 bis 2015
Döring, Thomas; Rischkowsky, Franziska - 2017
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Firm-level determinants of tax evasion in transition economies
Abdixhiku, Lumir; Krasniqi, Besnik A.; Pugh, Geoffrey T.; … - In: Economic systems 41 (2017) 3, pp. 354-366
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Elite capture of democratic politics: the role of social identity
Juárez-Luna, David; Ghiglino, Christian - Centro de Investigación y Docencia Económicas (CIDE) - 2014
In the present paper we uncover a novel mechanism through which a minority can gain a disproportionate power in a perfectly functioning democracy. In our model, a government elected by majority within a two party democracy, decides on a unique redistributive instrument, the tax rate. We show...
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