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isPartOf:"The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association"
~isPartOf:"Advances in taxation"
~isPartOf:"FinanzArchiv : public finance analysis"
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Search: subject_exact:"Einkommensteuergesetz"
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Einkommensteuer
77
Income tax
77
USA
41
United States
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Steuervergünstigung
22
Tax incentive
22
Steuergerechtigkeit
21
Tax fairness
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accounting for income taxes
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1988
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77
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Wartick, Martha L.
5
Enis, Charles R.
3
Gelardi, Alexander M. G.
3
Ricketts, Robert C.
3
Rupert, Timothy J.
3
Westort, Peter J.
3
Anderson, Kenneth E.
2
Bobek, Donna D.
2
Christensen, Anne L.
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Dunbar, Amy E.
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Duncan, William A.
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Gupta, Sanjay
2
Hatfield, Richard C.
2
Hulse, David S.
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Maroney, James J.
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2
O'Dell, Michael A.
2
Roberts, Michael L.
2
Stevens, Kevin T.
2
Veliotis, Stanley
2
Vines, Cynthia C.
2
Wentzel, Kristin
2
Abernathy, John L.
1
Allan, Ronald Gage
1
Anders, Susan B.
1
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1
Atwood, T. J.
1
Bauman, Mark P.
1
Beyer, Brooke
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1
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1
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1
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1
Chu, Xiaoyan
1
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Copeland, Phyllis V.
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The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
Advances in taxation
FinanzArchiv : public finance analysis
CESifo working papers
234
NBER working paper series
234
National tax journal
210
Working paper / National Bureau of Economic Research, Inc.
208
NBER Working Paper
199
Journal of public economics
187
Discussion paper series / IZA
124
International tax and public finance
119
CESifo Working Paper Series
92
Public finance review : PFR
90
IZA Discussion Paper
80
FinanzArchiv : European journal of public finance
77
Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
76
Working paper
75
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
74
Discussion paper
57
Der Betrieb
56
Discussion paper / Centre for Economic Policy Research
54
Journal of public economic theory
54
Betriebs-Berater : BB
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Public finance
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OECD Tax Statistics
44
CESifo Working Paper
41
Umeå economic studies
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Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
40
Discussion papers / CEPR
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Economics letters
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The American economic review
40
Working paper series
37
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
35
Europäische Hochschulschriften / 5
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Tax law review
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Discussion paper / Tinbergen Institute
32
Discussion papers / Deutsches Institut für Wirtschaftsforschung
31
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
30
The Scandinavian journal of economics
30
EUROMOD working paper series
29
Hacienda pública española : review of public economics
29
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ECONIS (ZBW)
77
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1
The consequences of income tax subsidies : evidence from the restaurant industry
Rane, Scott G.
- In:
The journal of the American Taxation Association : a …
46
(
2024
)
1
,
pp. 157-181
Persistent link: https://www.econbiz.de/10014534274
Saved in:
2
Boards' reactions to problems in accounting for income taxes
Olson, Adam J.
;
Ordyna, Paul
- In:
The journal of the American Taxation Association : a …
45
(
2023
)
1
,
pp. 145-166
Persistent link: https://www.econbiz.de/10014279497
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3
Companies' initial estimates of the one-time transition tax imposed by the Tax Cuts and Jobs Act
Chen, Shannon
;
Erickson, Matthew
;
Harding, Michelle
; …
- In:
The journal of the American Taxation Association : a …
45
(
2023
)
2
,
pp. 57-81
Persistent link: https://www.econbiz.de/10014384775
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4
The impact of juror knowledge of deductibility and defendants' tax rates on punitive damages awards : experimental evidence
Church, Bryan K.
;
Davis-Nozemack, Karie
;
Dhooge, Lucien J.
- In:
The journal of the American Taxation Association : a …
44
(
2022
)
1
,
pp. 7-22
Persistent link: https://www.econbiz.de/10013198990
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5
The impact of tax policy uncertainty on forecasting
Brown, Jennifer L.
;
Lin, K. C.
;
Moore, Jared A.
; …
- In:
The journal of the American Taxation Association : a …
44
(
2022
)
2
,
pp. 7-33
Persistent link: https://www.econbiz.de/10013533150
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6
Does understanding tax laws reduce charitable giving? : a study of tax literacy and unintended consequences
Hageman, Amy
;
Hausserman, Cass
- In:
Advances in taxation
28
(
2021
),
pp. 33-72
Persistent link: https://www.econbiz.de/10012589226
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7
Distributive justice and the tax fairness partisan divide
Roberts, Michael L.
;
Roberts, Theresa L.
- In:
Advances in taxation
28
(
2021
),
pp. 73-99
Persistent link: https://www.econbiz.de/10012589228
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8
The concave association between tax reserves and equity value
Moore, Rebekah D.
- In:
The journal of the American Taxation Association : a …
43
(
2021
)
1
,
pp. 107-124
Persistent link: https://www.econbiz.de/10012629991
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9
The effects of prefilled tax returns on taxpayer compliance
Doxey, Marcus M.
;
Lawson, James G.
;
Stinson, Shane R.
- In:
The journal of the American Taxation Association : a …
43
(
2021
)
2
,
pp. 63-85
Persistent link: https://www.econbiz.de/10012794344
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10
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
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