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  • Search: subject_exact:"Taxation procedure"
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Year of publication
Subject
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Steuererhebungsverfahren 4,525 Taxation procedure 4,525 Steuervermeidung 1,158 Tax avoidance 1,156 Einkommensteuer 832 Income tax 822 Theorie 804 Theory 804 Internationales Steuerrecht 679 International tax law 662 Steuermoral 661 Tax compliance 661 Gewinnverlagerung 581 Deutschland 579 Income shifting 577 Corporate taxation 570 Unternehmensbesteuerung 570 Germany 544 OECD countries 531 OECD-Staaten 531 Körperschaftsteuer 476 Corporate income tax 473 Steuereinnahmen 462 Tax revenue 461 Finanzverwaltung 450 Fiscal administration 444 G20 countries 443 G20-Staaten 443 Dispute settlement 399 Konfliktregelung 399 Umsatzsteuer 339 Sales tax 338 EU countries 329 EU-Staaten 329 USA 326 United States 320 Steuerpolitik 302 Multinationales Unternehmen 297 Steuerreform 294 Tax reform 290
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Online availability
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Free 1,834 Undetermined 842 CC license 89 Digitizable 3
Type of publication
All
Book / Working Paper 2,801 Article 1,761 Journal 29
Subcategories
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Article in journal 1,451 Working paper 785 Book section 250 Government document 220 Proceedings 57 Law 19 Report 16 Textbook 15 Handbook 13 Statistics 13 Case study 11 Guidebook 5 Literature review 5 Review 3 Annual report 1
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Language
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English 3,727 German 721 French 35 Spanish 28 Russian 24 Undetermined 19 Italian 13 Dutch 9 Danish 7 Swedish 7 Polish 6 Croatian 5 Hungarian 5 Norwegian 4 Portuguese 4 Afrikaans 2 Czech 2 Finnish 2 Bulgarian 1 Romanian 1 Serbian 1 Ukrainian 1
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Author
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Slemrod, Joel 47 Spengel, Christoph 41 Alm, James 37 Creedy, John 31 Aizenman, Joshua 29 Fuest, Clemens 21 Jinjarak, Yothin 19 Schjelderup, Guttorm 18 Gemmell, Norman 17 Oestreicher, Andreas 16 Huizinga, Harry 15 Kaplow, Louis 15 Kopczuk, Wojciech 15 Scheffler, Wolfram 15 Evans, Chris 14 Konrad, Kai A. 14 Sureth-Sloane, Caren 14 Brülhart, Marius 13 Büttner, Thiess 13 Martinez-Vazquez, Jorge 13 Runkel, Marco 13 Skidmore, Mark 13 Blaufus, Kay 12 Brockmeyer, Anne 12 Harju, Jarkko 12 Krapf, Matthias 12 Matikka, Tuomas 12 Peichl, Andreas 12 Richter, Wolfram F. 12 Keen, Michael 11 Kirchler, Erich 11 McKee, Michael J. 11 Santoro, Fabrizio 11 Sanz, José Félix 11 Voget, Johannes 11 Bauer, Christian 10 Benzarti, Youssef 10 Hindriks, Jean 10 Jacob, Martin 10 Janský, Petr 10
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Institution
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OECD 427 National Bureau of Economic Research 69 USA / General Accounting Office 13 Springer Fachmedien Wiesbaden 11 Verlag Dr. Kovač 10 European Commission / Directorate-General for Taxation and Customs Union 7 Deutsches Wissenschaftliches Institut der Steuerberater 6 Deutschland / Bundesministerium der Finanzen 6 Internationale Vereinigung für Steuerrecht 6 Internationaler Währungsfonds 5 OECD / Directorate for Financial, Fiscal and Enterprise Affairs / Committee on Fiscal Affairs 5 Österreichisches Institut für Wirtschaftsforschung 5 Australien / Auditor General 4 Linde Verlag 4 Nomos Verlagsgesellschaft 4 Organisation for Economic Co-operation and Development 4 Universität Mannheim 4 World Bank 4 Australien / Taxation Office 3 Deutsches Wissenschaftliches Steuerinstitut der Steuerberater 3 Deutsches Wissenschaftliches Steuerinstitut der Steuerbevollmächtigten 3 Erich Schmidt Verlag 3 Europäische Kommission 3 Institut Finanzen und Steuern 3 United States / Congress / House / Committee on Ways and Means 3 Westfälische Wilhelms-Universität Münster 3 World Bank Group 3 Asian Development Bank 2 Centre National du Cinéma et de l'Image Animée 2 Columbia University / Department of Economics 2 Deutsches Wissenschaftliches Steuerinstitut der Steuerberater und Steuerbevollmächtigten 2 European Commission / Directorate-General for Economic and Financial Affairs 2 European Commission / Joint Research Centre 2 European Parliament 2 European Parliament / Directorate-General for Internal Policies of the Union 2 Europäische Kommission / Generaldirektion Wirtschaft und Finanzen 2 Finanzwissenschaftliches Forschungsinstitut <Köln> 2 Friedrich-Alexander-Universität Erlangen-Nürnberg 2 Friedrich-Schiller-Universität Jena 2 Gosudarstvennyj Universitet Upravlenija <Moskau> 2
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Published in...
All
OECD/G20 Base Erosion and Profit Shifting Project 260 OECD/G20 base erosion and profit shifting project 127 National tax journal 89 International tax and public finance 70 NBER working paper series 68 CESifo working papers 67 Working paper 58 NBER Working Paper 55 Working paper / National Bureau of Economic Research, Inc. 55 Journal of public economics 50 Public finance review : PFR 31 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 31 World tax journal : WTJ 28 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 26 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 22 CESifo Working Paper Series 21 FinanzArchiv : European journal of public finance 21 IMF working papers 21 SpringerLink / Bücher 21 Advances in taxation 19 Discussion papers / CEPR 19 Working paper / World Institute for Development Economics Research 19 Working paper series 19 Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften 18 WU international taxation research paper series : research papers 18 World Bank E-Library Archive 17 Discussion paper series 15 European accounting review 15 Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis 15 Taxing the hard-to-tax : lessons from theory and practice 15 Discussion paper 14 Europäische Hochschulschriften / 5 14 ICTD working paper 14 Series on international taxation 14 Steuer, Wirtschaft und Recht : SWR 14 Policy research working paper : WPS 13 Public finance 13 ZEW discussion papers 13 Applied economics 12 Betriebswirtschaftliche Forschung und Praxis : BFuP 12
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Source
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ECONIS (ZBW) 4,566 USB Cologne (EcoSocSci) 25
Showing 1 - 50 of 3,952
 
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Enhancing property tax
Roy, Debarpita - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015614804
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State capacity and identity : assimilation vs resistance of tribal rimlands
Skaperdas, Stergios; Testa, Patrick A. - 2026
While the populations of wealthy modern states primarily identify with their nation, middle- and low-income countries often contain large populations that adhere to distinct subnational identities. We model a central government elite that has a conflictual relationship with its “tribal...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015593094
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Can higher education levels improve tax compliance?
Gazilas, Emmanouil Taxiarchis; Bragoudakis, Zacharias - 2026
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The welfare state myth : how low-tax countries offer the world's best welfare
Fölster, Stefan; Sanandaji, Nima - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015558303
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Why aggregate indicators fail in fiscal sustainability evaluation : tax base heterogeneity, reweighting, and the limits of GDP elasticity
Shimada, Etsusaku - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015579634
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Countries' tax effort : disentangling the frontier tax gap
Fenochietto, Ricardo; Pessino, Carola; Fenochietto, Nicole - 2026
Using Stochastic Frontier Analysis, this paper updates, for 123 countries, the estimates of tax capacity-defined as the maximum level of revenue a country can feasibly achieve - and tax effort - measured as the ratio of actual tax revenue to tax capacity. It also introduces two novel models that...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015627337
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Do electronic filing and payment increase tax compliance? : evidence from large taxpayers in Senegal
Czajka, Léo; Diouf, Awa; Santoro, Fabrizio - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015640012
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Unitary taxation and formulary apportionment : estimation of global revenue implications and review of wider consequence
Loretz, Simon - 2026
This project reviews the revenue implications of the introduction of a global implementation of unitary taxation and formula apportionment. The combination of a various sources of firm-level data allows to learn more about the channels and the extent of the reallocation of tax revenues. The...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015640627
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Does global financial transparency improve tax compliance in developing countries?
Johannesen, Niels; Larsen, Lauge Truels; Riedel, Nadine - 2026
In a coordinated effort to curb tax evasion, governments systematically exchange information about bank accounts with foreign owners. We study the compliance effects of the policy in the context of South Africa using information reports on 1 million foreign bank accounts linked to income and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015656774
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Does global financial transparency improve tax compliance in developing countries?
Johannesen, Niels; Larsen, Lauge; Riedel, Nadine - 2026
Book / Working Paper
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Paying your fair share : perceived fairness and tax compliance
Nathan, Brad; Perez-Truglia, Ricardo; Zentner, Alejandro - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015651903
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Digitalization of the global economy and the OECD reform of MNE's corporate income tax : background, challenges, and issues
Brokelind, Cécile - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015484612
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Using computerized information to enforce VAT : Evidence from Pakistan
Shah, Jawad - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015559354
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Optimal tax administration and redistributive policy
Ramos, Sebastián Castillo; Pirttilä, Jukka - 2026
Redistributive policies are crucial in tax design but are often overlooked when examining optimal tax administrative policies to fight tax evasion. This paper extends the Keen and Slemrod (2017) framework to analyse how redistributive concerns and inequality aversion affect tax administration....
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The effects of targeted border taxes on formalization and tax compliance in Zambia
Adu-Ababio, Kwabena; Jouste, Maria; Vuoristo, Karri; … - 2026
A large informal sector creates hard-to-tax firms. However, such firms, due to their imports, are observed by the tax authority. Using an institutionalized policy that seeks to regularize non-compliant and inconsistent filing firms through a bespoke border tax in Zambia, we examine the effects...
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Earnings management in response to the introduction of additional corporate income tax
Šušak, Toni - 2026
The objective of this research was to assess the impact of the introduction of windfall taxes on accrual earnings management in the Republic of Croatia. The Croatian windfall taxation setting was unique in the European Union due to the comprehensive taxpayer approach. The research sample...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015664802
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Wealth tax enforcement : the role of tax and institutional design
Durán, José María; Esteller-Moré, Alejandro; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015546671
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Wealth tax enforcement : the role of tax and institutional design
Durán, José María; Esteller-Moré, Alejandro; … - 2025 - Version October 2025
Edition: Version October 2025
Book / Working Paper
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Firm networks and tax compliance : experimental evidence from Uganda
Almunia, Miguel; Henning, David; Knebelmann, Justine; … - 2025
How do policy interventions diffuse through firm transaction networks? We design a novel two-stage randomization strategy that assigns a tax enforcement treatment at the seller–buyer link level and ensures separation within the network to identify direct and spillover effects. Using Ugandan...
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Manual for the Evaluation of Costs and Benefits of Cooperative Compliance Programs
Owens, Jeffrey; Barcarolo, Luciana; Bauer, Christian; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015655170
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The enforcement dilemma of the global minimum tax
Hindriks, Jean; Nishimura, Yukihiro - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015323757
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Estimating Value Added Tax (VAT) and Corporate Income Tax (CIT) Gaps in Indonesia
2025
This note presents the results of the analysis of Value Added Tax (VAT) and Corporate Income Tax (CIT) compliance and policy gap estimates in Indonesia between 2016 and 2021. The study's objective is to quantify the magnitude of the tax gaps and to identify drivers behind the low efficiency of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015372438
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Reallocating taxing rights and online trade : pillar one as a partial formula apportionment
Mukunoki, Hiroshi; Okoshi, Hirofumi; Schindler, Dirk - 2025
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Tax-related human capital : evidence from financial reporting aggressiveness of boards with tax officer directors in China
Huang, Yong; Chan, Kam C.; Zhao, Chunxiang - 2025
We investigate the impact of tax-related human capital (THC) on corporate financial reporting aggressiveness. Using the presence of former or current tax officers from tax authorities on a firm's board of directors as a proxy for THC, we find that firms with tax officer directors report their...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015374241
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Is the elasticity of taxable income mostly an income effect?
Dufour, Xavier; Michaud, Pierre-Carl; Smart, Michael - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015332480
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Is the elasticity of taxable income mostly an income effect?
Dufour, Xavier; Michaud, Pierre-Carl; Smart, Michael - 2025
Book / Working Paper
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Teach to comply? : evidence from a taxpayer education program in Rwanda
Mascagni, Giulia; Santoro, Fabrizio; Mukama, Denis - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330674
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Digitalization and cross-border tax fraud : evidence from e-invoicing in Italy
Heinemann, Marwin; Stiller, Wojciech - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330676
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Assessing Scottish tax strategy and policy
Adam, Stuart; Phillips, David - 2025
The Scottish Government has a range of tax powers at its disposal, which it has used in recent years to forge an increasingly distinct tax policy from the rest of the UK. In its 2025-26 Budget, the Scottish Government made a number of tax policy changes, including to income tax, business rates,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015331215
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Support from the Economic Commission for Africa for increasing tax revenues in the Sudan
2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015331267
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Incentive effects of tax transparency : does country-by-country reporting call for arbitration?
Martini, Jan T.; Niemann, Rainer; Simons, Dirk; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015333623
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Corporate tax planning and enforcement
Dyck, Daniel - 2025
This study investigates how strategic interactions between corporate tax planning and tax enforcement are affected by two policy instruments: strengthening tax enforcement by increasing the number of specialized enforcement staff and improving tax audit technologies. I employ an economic model...
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Cryptocurrency taxation : a bibliometric analysis and emerging trends
Lazea, Georgiana-Iulia; Balea-Stanciu, Maria-Roxana; … - 2025
This article conducts a comprehensive bibliometric analysis of 182 papers to trace the progression of research on cryptocurrency taxation. The study highlights prevailing patterns, influential contributors, and collaborative networks by utilising data from Scopus and the Web of Science Core...
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Differential bunching impacts across the income distribution : evidence from tax administrative data
Adu-Ababio, Kwabena; Bryson, Samuel; Mwale, Evaristo; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015193257
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Massive regularization for effective tax payment : evidence from Brazil
Yarygina, Anastasiya; Iketani, Eduardo; Martinez … - 2025
In recent years, tax administrations around the globe have leveraged digital transformation to enhance processes and services to improve tax compliance. Massive self-regularization platforms, which identify noncompliant taxpayers, notify them about the detected inconsistencies, and allow them to...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015197822
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Tax compliance strategies and revenue generation in Nigeria
Dakhil, Mustafa Salih; Dagunduro, Muyiwa Emmanuel; … - 2025
Tax revenue generation is crucial for economic management and development in both developed and developing countries, as it supports public services, infrastructure, and social programs, thus fostering sustainable development and economic stability. This study aims to investigate the effect of...
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Determinants of own source revenue generation in rural local bodies and efficiency of collection
Shrawan, Aakanksha; Rahangdale, Nikhil; Nath, H. K. Amar - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015418000
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Declining effective tax rates of multinationals : the hidden role of tax base reforms
Ducept, Jules; Godar, Sarah - 2025
This paper documents the rise of corporate tax-base narrowing measures in the EU using a novel dataset covering both tax rate and tax base reforms implemented between 2014 and 2022. Our findings indicate a shift away from the ’cut rate – broaden base’ approach, as governments increasingly...
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What impact do tax agents have on taxpayers' compliance in Uganda? : evidence from tax administrative data
Occhiali, Giovanni; Kalyango, Frederik - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015423505
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Beyond the tax bill : measuring tax compliance costs for Ugandan firms
Lees, Adrienne - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015423537
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Effective mechanisms for raising tax revenues
Kang, Jong Woo; Tolin, Lovely - 2025
How well raising tax rates can succeed for an economy intent on increasing tax revenue and narrowing the tax-to-GDP-ratio gap with other economies depends on its ability to meet certain conditions. This paper investigates these conditions and demonstrates that expanding the tax base as a...
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Tax audits and the policing of corporate taxes : insights from tax executives
Seidman, Jeri; Sinha, Roshan K.; Stomberg, Bridget - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015463721
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Effects of electronic cash registers on reported revenue
Engström, Per; Hagen, Johannes; Khoshghadam, Alireza; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015466840
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Residual profit splitting : a theory-based approach to tax multinationals
Richter, Wolfram F. - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015466894
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The effects of a risk-based approach to tax examinations : evidence from a tax pilot programme in Tanzania
Ebrahim, Amina; Kisanga, Elineema; Swema, Ezekiel; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015466946
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Algorithms and bureaucrats : evidence from tax audit selection in senegal
Bachas, Pierre; Brockmeyer, Anne; Ferreira, Alipio; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015515639
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Algorithms and Bureaucrats : Evidence from Tax Audit Selection in Senegal
Bachas, Pierre; Brockmeyer, Anne; Ferreira, Alipio; … - 2025
Book / Working Paper
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Minimum tax, tax haven and activity shifting
Hindriks, Jean; Nishimura, Yukihiro - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015467243
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OECD pillar two compliance costs : a quantitative assessment for EU-headquartered groups
Bray, Sean; Bunn, Daniel; Gaul, Johannes; Spengel, Christoph - 2025
This study examines the compliance costs of OECD Pillar Two, i.e., the “Global Minimum Tax,” for multinational enterprises headquartered in the European Union. Collecting data from chief financial officers and heads of finance or tax departments, we estimate compliance cost determinants and...
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An exploratory study on supplier acceptance of and engagement in a national tax lottery designed to improve tax compliance
Schoeman, Anculien - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015446978
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An economic analysis of joint tax audits
Dyck, Daniel; Kourouxous, Thomas; Lorenz, Johannes - 2025
We investigate how tax authorities use joint tax audits as a coordinated enforcement tool in cross-border transactions of a multinational firm. Joint tax audits aim to resolve potential tax disputes early, before such disputes escalate into costly and time-consuming resolution procedures that...
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Leveraging Digital Technologies in Boosting Tax Collection
Nose, Manabu - 2025
This paper explores how digitalization in the corporate sector can boost tax revenue collection,. finding that stronger firm digitalization is associated with higher tax revenues across countries and also higher tax paid across firms. The cross-country estimates illustrate that a...
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Multidimensional tax compliance attitude
Bruns, Christoffer; Fochmann, Martin; Mohr, Peter; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015453716
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Do billionaires pay taxes?
Bach, Laurent; Bozio, Antoine; Guillouzouic-Le Corff, Arthur - 2025
We link French households' tax records to the corporations they control, and build a payout-policy-neutral income measure, with corresponding tax burdens including those of "billionaires": the top 0.0002%. Defined as such, income is more concentrated than taxable income, it better predicts...
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Do billionaires pay taxes?
Bach, Laurent; Bozio, Antoine; Guillouzouic-Le Corff, Arthur - 2025
Book / Working Paper
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Do billionaires pay taxes?
Bach, Laurent; Bozio, Antoine; Guillouzouic-Le Corff, Arthur - 2025
Book / Working Paper
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