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~type_genre:"Article in journal"
~type_genre:"Aufsatzsammlung"
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Search: subject_exact:"Steuerbemessungsgrundlage"
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Besteuerungsverfahren
260
Taxation procedure
260
Steuervermeidung
86
Tax avoidance
86
Steuermoral
77
Tax compliance
77
Einkommensteuer
50
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50
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40
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40
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40
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40
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38
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36
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36
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31
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30
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28
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22
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22
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21
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21
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20
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251
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189
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Creedy, John
3
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Dabla-Norris, Era
2
Doerrenberg, Philipp
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Journal of public economics
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8
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
6
The accounting review : a publication of the American Accounting Association
4
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
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American economic journal : a journal of the American Economic Association
3
Economic modelling
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The review of economics and statistics
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World tax journal : WTJ
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Advances in taxation
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2
Applied economics letters
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CESifo economic studies : a joint initiative of the University of Munich's Center for Economic Studies and the Ifo Institute
2
China economic review : an international journal
2
De economist : Netherlands economic review ; quarterly review of the Royal Netherlands Economic Association
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Economic systems
2
Emerging markets, finance & trade : a journal of the Society for the Study of Emerging Markets
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European economic review : EER
2
European journal of political economy
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Finance research letters
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FinanzArchiv : European journal of public finance
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ECONIS (ZBW)
261
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121
Are sales and taxes "sticky"? : empirical evidence of the impact of tax enforcement on tax revenue growth in China
Guo, Furong
;
Gan, Shengdao
;
Yang, Wei
;
Kuang, Peiying
- In:
Applied economics letters
28
(
2021
)
8
,
pp. 663-667
Persistent link: https://www.econbiz.de/10012501589
Saved in:
122
Unternehmenskauf und Unternehmensumwandlung : Besteuerung, Rechnungslegung, Bewertung, Recht : Festschrift für Prof. Dr. Rainer Heurung
Antonakopoulos, Nadine
(
ed.
);
Engel, Benjamin
(
ed.
); …
-
2021
Persistent link: https://www.econbiz.de/10012505634
Saved in:
123
Transition to the property tax in China : a dynamic general equilibrium analysis
Zhu, Guozhong
;
Dale-Johnson, David
- In:
Journal of urban economics
115
(
2020
)
Persistent link: https://www.econbiz.de/10012800164
Saved in:
124
Decentralization, incentives, and local tax enforcement
Jia, Junxue
;
Ding, Siying
;
Liu, Yongzheng
- In:
Journal of urban economics
115
(
2020
)
Persistent link: https://www.econbiz.de/10012800220
Saved in:
125
Tax-related accounting restatements and tax contingency reporting
Tanyi, Paul N.
;
Klaus, J. Philipp
;
Burton, Hughlene A.
- In:
Advances in taxation
27
(
2020
),
pp. 43-72
Persistent link: https://www.econbiz.de/10012391923
Saved in:
126
How taxing is tax filing? : using revealed preferences to estimate compliance costs
Benzarti, Youssef
- In:
American economic journal : a journal of the American …
12
(
2020
)
4
,
pp. 38-57
Persistent link: https://www.econbiz.de/10012420472
Saved in:
127
Information system and corporate income tax enforcement : evidence from China
Xiao, Chengrui
;
Shao, Yuchen
- In:
Journal of accounting and public policy
39
(
2020
)
6
,
pp. 1-17
Persistent link: https://www.econbiz.de/10012420904
Saved in:
128
How choice architecture can promote and undermine tax compliance : testing the effects of prepopulated tax returns and accuracy confirmation
Dijk, Wilco W. van
;
Goslinga, Sjoerd
;
Terwel, Bart W.
; …
- In:
Journal of behavioral and experimental economics
87
(
2020
)
Persistent link: https://www.econbiz.de/10012498634
Saved in:
129
Intergovernmental revenue relations, tax enforcement and tax shifting : evidence from China
Xiao, Chengrui
- In:
International tax and public finance
27
(
2020
)
1
,
pp. 128-152
Persistent link: https://www.econbiz.de/10012226504
Saved in:
130
Problematic response margins in the estimation of the elasticity of taxable income
Berg, Kristoffer
;
Thoresen, Thor Olav
- In:
International tax and public finance
27
(
2020
)
3
,
pp. 721-752
Persistent link: https://www.econbiz.de/10012226583
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