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accessRights:"restricted"
~subject:"Finanzverwaltung"
~subject:"Theory"
~type_genre:"Article in journal"
~type_genre:"Aufsatzsammlung"
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Search: subject_exact:"Steuerbemessungsgrundlage"
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Finanzverwaltung
Theory
Besteuerungsverfahren
247
Taxation procedure
247
Steuervermeidung
81
Tax avoidance
81
Steuermoral
68
Tax compliance
68
Einkommensteuer
49
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49
Corporate taxation
37
Theorie
37
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37
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35
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35
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35
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27
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26
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25
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21
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19
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17
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17
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Vermögensteuer
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14
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Creedy, John
2
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Thoresen, Thor Olav
2
Vossler, Christian Allen
2
Abdulsalam Mas'ud
1
Acconcia, Antonio
1
Anastasiou, Athanasios
1
Azpitarte, Francisco
1
Beer, Sebastian
1
Belleflamme, Paul
1
Berg, Kristoffer
1
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1
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1
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1
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1
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1
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1
Ferguson, Duke
1
Finley, Andrew R.
1
Frazer, Linval
1
Gemmell, Norman
1
Goodman, Lucas
1
Gordon, Robert N.
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International tax and public finance
8
Journal of economic behavior & organization : JEBO
3
Journal of public economic theory
3
National tax journal
3
Economic modelling
2
FinanzArchiv : public finance analysis
2
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2
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2
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2
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2
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2
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2
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2
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2
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1
Accounting and finance
1
American economic journal
1
Business & professional ethics journal
1
CESifo economic studies : a joint initiative of the University of Munich's Center for Economic Studies and the Ifo Institute
1
Contemporary accounting research : the journal of the Canadian Academic Accounting Association
1
Critical perspectives on accounting : an international journal for social and organizational accountability
1
Die Betriebswirtschaft : DBW
1
Economic inquiry : journal of the Western Economic Association International
1
Economic theory bulletin
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Economics letters
1
Emerging markets, finance and trade : EMFT
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European economic review : EER
1
European journal of political economy
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International advances in economic research
1
International journal of computational economics and econometrics : IJCEE
1
International journal of enterprise information systems : an official publication of the Information Resources Management Association
1
Journal of accounting & economics
1
Journal of accounting and public policy
1
Journal of economic inequality
1
Journal of economic studies
1
Journal of international accounting auditing & taxation
1
Journal of the European Economic Association : JEEA
1
Journal of urban economics
1
Modern economy
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New Zealand economic papers
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ECONIS (ZBW)
70
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1
Tax deduction matters : elasticities of the Laffer curve, taxable income, and tax revenue
Gunji, Hiroshi
;
Hiraga, Kazuki
;
Miyazaki, Kenji
- In:
International advances in economic research
30
(
2024
)
1
,
pp. 1-19
Persistent link: https://www.econbiz.de/10014511772
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2
Measuring intergenerational income mobility : a synthesis of approaches
Deutscher, Nathan
;
Mazumder, Bhashkar
- In:
Journal of economic literature
61
(
2023
)
3
,
pp. 988-1036
Persistent link: https://www.econbiz.de/10014368426
Saved in:
3
Does tax enforcement disparately affect domestic versus multinational corporations around the world?
De Simone, Lisa
;
Stomberg, Bridget
;
Williams, Brian
- In:
Contemporary accounting research : the journal of the …
40
(
2023
)
4
,
pp. 2816-2845
Persistent link: https://www.econbiz.de/10014443127
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4
The effect of late payment penalties on the payment timing of owed taxes
Skov, Peer Ebbesen
- In:
Economics letters
229
(
2023
),
pp. 1-5
Persistent link: https://www.econbiz.de/10014455460
Saved in:
5
Optimal tax enforcement with productive public inputs
Dzhumashev, Ratbek
;
Levaggi, Rosella
;
Menoncin, Francesco
- In:
Economic modelling
126
(
2023
),
pp. 1-10
Persistent link: https://www.econbiz.de/10014462624
Saved in:
6
Automated tax filing : simulating a prepopulated form 1040
Goodman, Lucas
;
Lim, Katherine
;
Sacerdote, Bruce
; …
- In:
National tax journal
76
(
2023
)
4
,
pp. 805-838
Persistent link: https://www.econbiz.de/10014504630
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7
Gaming the IRS' third-party reporting system : evidence from pari-mutuel wagering
Ferguson, Duke
- In:
Journal of accounting research
61
(
2023
)
4
,
pp. 1225-1261
Persistent link: https://www.econbiz.de/10014364659
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8
Do audits improve future tax compliance in the absence of penalties? : evidence from random audits in Norway
Hebous, Shafik
;
Jia, Zhiyang
;
Løyland, Knut
;
Thoresen, …
- In:
Journal of economic behavior & organization : JEBO
207
(
2023
),
pp. 305-326
Persistent link: https://www.econbiz.de/10014282011
Saved in:
9
Does weak enforcement deter tax progressivity?
Rubolino, Enrico
- In:
Journal of public economics
219
(
2023
),
pp. 1-20
Persistent link: https://www.econbiz.de/10014282521
Saved in:
10
The impact of tax enforcement on corporate investment efficiency : evidence from the tax administration information system
Zhang, Liguang
;
Chen, Wanyi
;
Peng, Liao
- In:
Accounting and finance
63
(
2023
)
2
,
pp. 1635-1669
Persistent link: https://www.econbiz.de/10014302031
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