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Year of publication
Subject
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Steuer 4,787 Tax 4,051 Theorie 959 Theory 957 Finanzverwaltung 750 Fiscal administration 748 International cooperation 672 Internationale Zusammenarbeit 672 tax 628 Steuerpolitik 620 USA 609 United States 566 Tax policy 541 Deutschland 508 Steuerrecht 445 Steuersystem 356 Germany 331 Steuerwirkung 303 Tax effects 279 Tax system 276 Einkommensteuer 231 Tax law 203 Income tax 202 Großbritannien 197 Steuerreform 197 Tax reform 187 Welt 183 World 181 Corporate taxation 167 United Kingdom 167 Unternehmensbesteuerung 166 EU-Staaten 154 EU countries 153 Öffentliche Ausgaben 125 Russia 117 Steuerbelastung 116 Russland 112 Public expenditure 111 Steuereinnahmen 110 Besteuerungsverfahren 109
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Online availability
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Free 1,243 Undetermined 963
Type of publication
All
Book / Working Paper 3,916 Article 1,737 Journal 128 Other 10
Type of publication (narrower categories)
All
Graue Literatur 1,299 Non-commercial literature 1,299 Article in journal 1,191 Aufsatz in Zeitschrift 1,191 Working Paper 712 Arbeitspapier 633 Aufsatz im Buch 295 Book section 295 Collection of articles of several authors 246 Sammelwerk 246 Hochschulschrift 218 Amtsdruckschrift 184 Government document 184 Konferenzschrift 169 Thesis 132 Conference proceedings 116 Aufsatzsammlung 68 Dissertation u.a. Prüfungsschriften 67 Bibliografie enthalten 62 Bibliography included 62 Lehrbuch 60 Textbook 56 Handbook 41 Handbuch 41 Statistik 37 Wörterbuch 21 Advisory report 19 Collection of articles written by one author 19 Festschrift 19 Gutachten 19 Sammlung 19 Statistics 19 Bibliografie 16 Mehrbändiges Werk 16 Multi-volume publication 16 No longer published / No longer aquired 16 Conference paper 14 Konferenzbeitrag 14 Gesetz 12 Law 12
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Language
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English 3,894 German 862 Undetermined 610 Russian 109 French 98 Spanish 60 Italian 49 Swedish 27 Polish 26 Norwegian 15 Croatian 13 Dutch 11 Portuguese 11 Ukrainian 10 Finnish 9 Hungarian 9 Danish 8 Czech 5 Bulgarian 4 Turkish 4 Romanian 2 Slovak 2 Chinese 2 Estonian 1 Lithuanian 1 Macedonian 1 Malay (macrolanguage) 1 Multiple languages 1 Slovenian 1 Albanian 1 Serbian 1
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Author
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Tanzi, Vito 16 Ambec, Stefan 15 Nielsen, Søren Bo 14 Creedy, John 13 Keuschnigg, Christian 13 Kaminski, Bert 12 Niemann, Rainer 12 Strunk, Günther 12 hassett, kevin allen 12 Fochmann, Martin 11 Hasseldine, John 11 James, Simon R. 11 Martinez-Vazquez, Jorge 11 Slemrod, Joel 11 Bird, Richard M. 10 Spengel, Christoph 10 Sureth, Caren 10 Cremer, Helmuth 9 Eichner, Thomas 9 Kiesewetter, Dirk 9 Lustig, Nora 9 Anisimova, Ludmila 8 Feldstein, Martin S. 8 Helbling, Carl 8 Kraft, Cornelia 8 Kraft, Gerhard 8 Nobes, Christopher 8 Razin, Asaf 8 Schneider, Friedrich 8 Bach, Stefan 7 Bargain, Olivier 7 Haller, Heinz 7 Hubbard, R. Glenn 7 Kaplow, Louis 7 Kleven, Henrik Jacobsen 7 Kruschwitz, Lutz 7 Löffler, Andreas 7 Moore, Mick 7 Mukherjee, Arijit 7 O'Donoghue, Cathal 7
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Institution
All
OECD 690 American Enterprise Institute 57 Deloitte, Haskins and Sells <New York, NY> 47 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 35 Organisation for Economic Co-operation and Development 28 Canadian Tax Foundation 25 National Tax Association 25 Touche Ross International <New York, NY> 22 Australian Taxation Studies Program (ATAX), Faculty of Law 18 eSocialSciences 17 National Bureau of Economic Research 14 Inter-American Development Bank 10 Deutschland / Statistisches Bundesamt 9 Europäische Kommission / Generaldirektion Steuern und Zollunion 9 Deutschland <Bundesrepublik> / Statistisches Bundesamt 8 Economics Department, Organisation de Coopération et de Développement Économiques (OCDE) 6 International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University 6 Weltbank 6 Center for Tobacco Control Research and Education, UC San Francisco 5 EconWPA 5 Institute for Fiscal Studies 5 International Bureau of Fiscal Documentation 5 Internationaler Währungsfonds / Fiscal Affairs Department 5 London School of Economics (LSE) 5 OECD / Directorate for Financial, Fiscal and Enterprise Affairs / Committee on Fiscal Affairs 5 Arthur Andersen & Co 4 Departamento de Economía, Universidad de San Andrés 4 Deutschland / Bundesministerium der Finanzen 4 Europäische Kommission / Statistisches Amt 4 Fondazione ENI Enrico Mattei (FEEM) 4 Gaidar Institute for Economic Policy 4 Groupe d'Analyse et de Théorie Économique Lyon St-Étienne (GATE Lyon St-Étienne), Faculté de Sciences Économiques et de Gestion 4 Institute for the Study of Labor (IZA) 4 Južno-Rossijskij Gosudarstvennyj Universitet Ėkonomiki i Servisa <Schachty> 4 Ontario / Fair Tax Commission 4 Russian Presidential Academy of National Economy and Public Administration (RANEPA) 4 Springer Fachmedien Wiesbaden 4 Urban Institute <Washington, DC> 4 Österreichisches Institut für Wirtschaftsforschung 4 Agricultural and Applied Economics Association - AAEA 3
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Published in...
All
Global Forum on Transparency and Exchange of Information for Tax Purposes 368 Global forum on transparency and exchange of information for tax purposes 242 International tax summaries : a guide for planning and decisions 99 Books / American Enterprise Institute 51 International tax and business service 46 CESifo working papers 44 Working paper / National Bureau of Economic Research, Inc. 38 Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews 35 MPRA Paper 35 National tax journal 34 Discussion paper / Centre for Economic Policy Research 24 Working paper / World Institute for Development Economics Research 24 Discussion paper series / IZA 22 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 21 Advances in taxation 20 Taxation 20 WIDER Working Paper 18 Working Papers / eSocialSciences 17 ZEW discussion papers 17 Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 16 Discussion paper 16 Journal of public economics 16 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 15 IMF working paper 15 International tax and public finance 15 Working paper 14 Europäische Hochschulschriften / 5 13 IMF country report 13 British tax review 12 Derivatives & financial instruments 11 Hefte zur internationalen Besteuerung 11 Journal of public economic theory 11 NBER working paper series 11 Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis 11 American journal of agricultural economics 10 Public finance review : PFR 10 Eastern Economic Journal 9 IDB Publications (Working Papers) 9 IFSt-Schrift 9 IZA Discussion Papers 9
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Source
All
ECONIS (ZBW) 4,704 RePEc 549 USB Cologne (EcoSocSci) 391 EconStor 102 ArchiDok 24 BASE 19 Other ZBW resources 2
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Showing 1 - 50 of 5,791
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The dynamics of domestic revenue mobilization across four decades
Oppel, Annalena; McNabb, Kyle; Chachu, Daniel - 2022
We utilize the recently updated UNU-WIDER Government Revenue Dataset, which covers key indicators on tax and non-tax revenues for 196 countries since the 1980s, to study the dynamics of government revenue tax collection across selected periods from 1985 up to the most recent available year...
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Equalization reserves for reinsurance and non-life undertakings in Switzerland
Breuer, Anja; Staudt, Yves - In: Risks 10 (2022) 3, pp. 1-41
Equalization reserves is an insurance liability with features of own capital. By law, Swiss reinsurance and non-life undertakings must hold equalization reserves within their statutory accounts. Regarding Swiss solvency modeling, the equalization reserves are set to zero. Swiss reinsurance and...
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Equalization reserves for reinsurance and non-life undertakings in Switzerland
Breuer, Anja; Staudt, Yves - In: Risks : open access journal 10 (2022) 3, pp. 1-41
Equalization reserves is an insurance liability with features of own capital. By law, Swiss reinsurance and non-life undertakings must hold equalization reserves within their statutory accounts. Regarding Swiss solvency modeling, the equalization reserves are set to zero. Swiss reinsurance and...
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The dynamics of domestic revenue mobilization across four decades
Oppel, Annalena; McNabb, Kyle; Chachu, Daniel - 2022
We utilize the recently updated UNU-WIDER Government Revenue Dataset, which covers key indicators on tax and non-tax revenues for 196 countries since the 1980s, to study the dynamics of government revenue tax collection across selected periods from 1985 up to the most recent available year...
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Warum und wie die Liberalisierung des Cannabismarktes in Deutschland erfolgen sollte
Haucap, Justus; Knoke, Leon - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 102 (2022) 1, pp. 32-39
Der vorliegende Beitrag fasst die Argumente für eine Legalisierung von Cannabis zusammen und macht Vorschläge zur Ausgestaltung des Regulierungsrahmens. Hauptargument für eine regulierte Cannabisfreigabe sind nicht die zu erwartenden Steuereinnahmen oder die entstehenden legalen...
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Die Altersverteilung von Steuern, Abgaben und staatlichen Leistungen : Methodik und Analyse - Dokumentation zum Online-Tool
Beznoska, Martin - 2022
Diese Analyse verbindet verschiedene Datenquellen, um die Altersverteilung von Steuern, Sozialabgaben, Transfers und staatlichen Sachleistungen auf der Personenebene für das Jahr 2021 abzubilden. Als Datengrundlage dient das Sozioökonomische Panel, mit dem die Altersverteilung auch nach...
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The origin of the state : land productivity or appropriability?
Mayshar, Joram; Moav, Omer; Pascali, Luigi - In: Journal of political economy 130 (2022) 4, pp. 1091-1144
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Gendered taxes : the interaction of tax policy with gender equality
Coelho, Maria; Davis, Aieshwarya; Klemm, Alexander; … - 2022
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Reconstructing income inequality in Italy: New evidence and tax policy implications from distributional national accounts
Guzzardi, Demetrio; Palagi, Elisa; Roventini, Andrea; … - 2022
This work reconstructs novel series on income distribution in Italy combining survey data, tax data and National Accounts both at the national and regional levels, and it analyzes the overall progressivity of the tax system. Our new Distributional National Accounts allow to correct for...
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Reconstructing income inequality in Italy : new evidence and tax policy implications from distributional national accounts
Guzzardi, Demetrio; Palagi, Elisa; Roventini, Andrea; … - 2022
This work reconstructs novel series on income distribution in Italy combining survey data, tax data and National Accounts both at the national and regional levels, and it analyzes the overall progressivity of the tax system. Our new Distributional National Accounts allow to correct for...
Persistent link: https://ebtypo.dmz1.zbw/10013161526
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State and territory tax reform
Tilley, Paul (ed.) - 2022
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How does business power operate? : a framework for its working mechanisms
Babic, Milan; Huijzer, Jouke; Garcia-Bernardo, Javier - In: Business and politics : B&P 24 (2022) 2, pp. 133-150
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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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Tax audits as scarecrows : evidence from a large-scale field experiment
Bergolo, Marcelo; Ceni, Rodrigo; Cruces, Guillermo; … - 2019
The canonical model of Allingham and Sandmo (1972) predicts that firms evade taxes by optimally trading off between the costs and benefits of evasion. However, there is no direct evidence that firms react to audits in this way. We conducted a large-scale field experiment in collaboration with...
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Dividend cession : investigating the South African tax implications
Haupt, Estian; Nel, Rudie - In: Journal of economic and financial sciences : JEF 12 (2019) 1, pp. 1-10
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Towards Efforts to Enhance Tax Revenue Mobilisation in Africa: Exploring Synergies between Industrialisation and ICTs
Ofori, Isaac K.; Ofori, Pamela E.; Asongu, Simlice A. - 2021
Motivated by the momentous rise in ICT diffusion, the implementation of the African Continental Free Trade Area agreement, and the expected rebound of foreign direct investment inflow to Africa from 2022, this study examines the joint effects of industrialisation and ICT diffusion on resource...
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Resource rents in the diamond industry 2014-19: Rents, issues, methods, and data availability
Löf, Anton; Löf, Olof; Ericsson, Magnus - 2021
The focus of this study is rent in the diamond industry. Based on extensive datasets and a discussion of all relevant costs, we present resource rent statistics from the diamond industry in key producer countries in emerging economies such as Angola, Botswana, Democratic Republic of the Congo,...
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Revisiting the Relationship between Trade Liberalization and Taxation
Arezki, Rabah; Dama, Alou Adesse; Rota-Graziosi, Gregoire - 2021
This paper explores the dynamic effects of trade liberalization on tax revenue using a worldwide panel dataset. Results point to statistically significant negative effect of liberalization on (non- resource) tax revenues in the short term and no significant effect in the medium term....
Persistent link: https://ebtypo.dmz1.zbw/10012657950
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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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Tax effort revisited: New estimates from the Government Revenue Dataset
McNabb, Kyle; Danquah, Michael; Tagem, Abrams M. E. - 2021
Attention on domestic resource mobilization-particularly in developing countries- has increased significantly in recent years. This stems from, among other things, recognition in the Sustainable Development Goals that further domestic funding is required for development needs, and the Addis Tax...
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Towards efforts to enhance tax revenue mobilisation in Africa: Exploring synergies between industrialisation and ICTs
Ofori, Isaac Kwesi; Ofori, Pamela E.; Asongu, Simplice - 2021
Motivated by the momentous rise in ICT diffusion, the implementation of the African Continental Free Trade Area agreement, and the expected rebound of foreign direct investment inflow to Africa from 2022, this study examines the joint effects of industrialisation and ICT diffusion on resource...
Persistent link: https://ebtypo.dmz1.zbw/10012801027
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Digital Taxation in Indonesia
Rebecca, Aicha Grade - 2021
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The guide to the CIT-IRP5 panel version 4.0
Ebrahim, Amina; Kreuser, Friedrich; Kilumelume, Michael - 2021
This paper presents version 4.0 of the CIT-IRP5 firm-level panel dataset. Version 4.0 is the latest edition of the firm-level component of the combined administrative data using sources from the South African Revenue Service. We show that differences in forms and vintages do generally not...
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E-commerce in preferential trade agreements: Implications for African firms and the AfCFTA
Banga, Karishma; Gharib, Mohamed; Mendez-Parra, Max; … - 2021
At continent level, the African Continental Free Trade Area (AfCFTA) negotiations are scheduled to include a protocol on e-commerce under Phase III, presenting a unique opportunity for African countries to collectively establish common positions on e-commerce, harmonise digital economy...
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Quantifying the OECD BEPS indicators: An update to BEPS Action 11
Klein, Daniel; Ludwig, Christopher A.; Nicolay, Katharina; … - 2021
In its 2015 Final Report on 'Measuring and Monitoring BEPS, Action 11', the OECD introduced six indicators to quantify and evaluate base erosion and profit shifting (BEPS) activity over time. In this study, we revisit three selected indicators, provide a numerical update for recent periods using...
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Taxation and Economic Growth
Engen, Eric M.; Skinner, Jonathan S. - 2021
Tax reforms are sometimes touted to have strong macroeconomic growth effects. We consider the impact of a major tax reform on the long-term growth rates of the U.S. economy using three approaches. The first approach is to examine the historical record of the U.S. economy to evaluate whether tax...
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Tax Aggressiveness as a Determining Factor of Accounting Conservatism in Brazil
Martinez, Antonio Lopo; Santana Júnior, Jorge Luiz; … - 2021
This paper investigates whether the degree of tax aggressiveness is a determinant of accounting conservatism. The taxable income has a dependent relationship with the accounting income in the Brazilian corporate income tax system. One way to reduce the corporate tax base is to adopt conservative...
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Efficiency Effects on the U.S. Economy from Wireless Taxation
Hausman, Jerry A. - 2021
This paper measures for the first time the economic efficiency effects of the taxation of wireless services, which are taxed by federal, state, and local governments at relatively high rates in the range of 14%-25%. The paper concludes such taxes are a much greater drain on the economy than...
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Tax Transparency and Social Welfare : The Role of Government Commitment
Furukawa, Chishio - 2021
Although transparency has long been held as the key principle of taxation, recent behavioral public finance theory has shown that it may reduce social welfare as inattention can alleviate behavioral distortions. This paper extends this analysis by modeling inattention as a noise in the tax rate...
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Getting sugar back? Soda taxes beyond sodas
Lozano-Rojas, Felipe; Carlin, Patrick - 2021
Soda taxes are being implemented in several cities across the US with the aim of reducing sugar intake from sugar sweetened beverages (SSBs). Sugar is linked to obesity and to higher risk of diabetes and cardiovascular conditions, and sodas as the main source are targeted with these taxes. In...
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Fiscally Transparent Entities in Tax Treaty Law : Navigating Bermuda’s Triangle
Trivedi, Noopur - 2021
Typically, the tax treaty entitlement to fiscally transparent entities (‘FTEs’) has been a matter of debate in the arena of international tax. FTEs are not taxed at the entity level but at the level of the persons who have an ownership interest in that entity. Hands down, it is one of the...
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Benchmark luchthavengelden en overheidsheffingen : voor de jaren 2013, 2018, 2020 en 2021
Jongeling, Arnout; Boonekamp, Thijs - 2021
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Do corruption and regulations matter for home country nascent international entrepreneurship?
Chowdhury, Farzana; Audretsch, David B. - In: The journal of technology transfer 46 (2021) 3, pp. 720-759
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Qualitative information disclosure : is mandating additional tax information disclosure always useful?
Bilicka, Katarzyna; Casi-Eberhard, Elisa; Seregni, Carol; … - 2021
Firms are facing progressively more stringent tax disclosure requirements. In this paper, we examine whether increased qualitative tax transparency leads to intended outcomes using, as an exogenous shock, the 2016 UK reform that mandated the disclosure of a tax strategy for firms above a certain...
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Does a spoonful of sugar levy help the calories go down? : an analysis of the UK Soft Drinks Industry Levy
Dickson, Alex; Gehrsitz, Markus; Kemp, Jonathan - 2021
This study evaluates the effects of the 2018 UK Soft Drinks Industry Levy on soft drinks prices, sales, reformulation activities, and consequently calories consumed. We combine novel electronic point of sale data that cover most of the UK soft drinks market with longitudinal nutritional...
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Qualitative information disclosure : is mandating additional tax information disclosure always useful?
Bilicka, Katarzyna; Casi-Eberhard, Elisa; Seregni, Carol; … - 2021 - This draft: April 2021
Firms are facing progressively more stringent tax disclosure requirements. In this paper, we examine whether increased qualitative tax transparency leads to intended outcomes using, as an exogenous shock, the 2016 UK reform that mandated the disclosure of a tax strategy for firms above a certain...
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Canadians celebrate Tax Freedom Day on May 24, 2021
Palacios, Milagros; Fuss, Jake; Li, Nathaniel - 2021
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Innovation and human capital policy
Van Reenen, John - 2021
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The guide to the CIT-IRP5 panel version 4.0
Ebrahim, Amina; Kreuser, Friedrich; Kilumelume, Michael - 2021
This paper presents version 4.0 of the CIT-IRP5 firm-level panel dataset. Version 4.0 is the latest edition of the firm-level component of the combined administrative data using sources from the South African Revenue Service. We show that differences in forms and vintages do generally not...
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The impacts of aviation taxation in Ireland
De Bruin, Kelly C.; Yakut, Aykut Mert - 2021
The aviation sector has a significant role to play in the reduction of carbon emissions, particularly in light of EU emissions targets. Within the EU, aviation emissions constitute 13.9 per cent of total transport emissions, where under the Green Deal a target of 90 per cent reduction in...
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Tourist tax and ratings of online reviews
Marsi, Antonio; Randon, Emanuela - 2021
Tourist taxes represent one of the principal sources of revenue for a number of local authorities. Using a dataset of more than 300 thousands reviews on TripAdvisor, we analyze the effect of tourist taxes on online ratings posted by hotel costumers. Online ratings are strategic variables for the...
Persistent link: https://ebtypo.dmz1.zbw/10012802140
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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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Persistent link: https://ebtypo.dmz1.zbw/10012650866
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Competing for capitals : the great fragmentation of the firm and varieties of FDI attraction profiles in the European Union
Reurink, Arjan; Garcia-Bernardo, Javier - In: Review of international political economy 28 (2021) 5, pp. 1274-1307
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The impact of a tax on added sugar and salt
Griffith, Rachel; Jenneson, Victoria; James, Joseph; … - 2021
Sugary drinks taxes have been implemented around the world and governments around the world are considering extending these taxes to address concerns about rising obesity. We demonstrate the range of impacts a tax on added sugar and salt could have on purchases of food at home and out of the...
Persistent link: https://ebtypo.dmz1.zbw/10012599694
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Revisiting the relationship between trade liberalization and taxation
Arezki, Rabah; Dama, Alou Adessé; Graziosi, Grégoire Rota - 2021
This paper explores the dynamic effects of trade liberalization on tax revenue using a worldwide panel dataset. Results point to statistically significant negative effect of liberalization on (non- resource) tax revenues in the short term and no significant effect in the medium term....
Persistent link: https://ebtypo.dmz1.zbw/10012603019
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Cryptocurrencies: an empirical view from a tax perspective
Thiemann, Andreas - 2021
This paper sheds light on the scarce empirical evidence on cryptocurrency users and use types. Based on the only available empirical estimate, shared by Chainalysis, this paper simulates the revenue potential from taxing Bitcoin capital gains in the EU. Total estimated Bitcoin capital gains in...
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Optimal mix of policy instruments and green technology transitions
Dato, Prudence; Krysiak, Frank C. - 2021
Green innovation is a key element in fighting climate change. But there are several challenges that need to be addressed in managing a green technology transition, both in terms of interacting market failures (environmental externality, public good nature of innovation, strategic behaviour of...
Persistent link: https://ebtypo.dmz1.zbw/10012614129
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Towards efforts to enhance tax revenue mobilisation in Africa : exploring synergies between industrialisation and ICTs
Ofori, Isaac Kwesi; Ofori, Pamela E.; Asongu, Simplice - 2021
Motivated by the momentous rise in ICT diffusion, the implementation of the African Continental Free Trade Area agreement, and the expected rebound of foreign direct investment inflow to Africa from 2022, this study examines the joint effects of industrialisation and ICT diffusion on resource...
Persistent link: https://ebtypo.dmz1.zbw/10012620741
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1985 reform of the Australian tax system
Tilley, Paul - 2021
Persistent link: https://ebtypo.dmz1.zbw/10012624030
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2000: a new tax system
Tilley, Paul - 2021
Persistent link: https://ebtypo.dmz1.zbw/10012624039
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