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type:"article"
~isPartOf:"International tax and public finance"
~isPartOf:"The Australian economic review"
~subject:"Steuervergünstigung"
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Search: subject_exact:"EStG (Einkommensteuergesetz)"
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Steuervergünstigung
Einkommensteuer
134
Income tax
134
Theorie
71
Theory
71
Optimal taxation
37
Optimale Besteuerung
37
Steuerwirkung
24
Tax effects
24
Steuerreform
21
Tax reform
21
Arbeitsangebot
17
Labour supply
17
Tax incentive
14
Progressive taxation
13
Steuerprogression
13
Australia
12
Australien
12
Corporate income tax
12
Einkommensverteilung
12
Income distribution
12
Körperschaftsteuer
12
USA
12
United States
12
Elasticity
11
Elastizität
11
Redistribution
10
Steuerinzidenz
10
Steuervermeidung
10
Tax avoidance
10
Tax incidence
10
Umverteilung
10
Steuerwettbewerb
8
Tax competition
8
Capital income tax
7
Elasticity of taxable income
7
Kapitalertragsteuer
7
Besteuerungsverfahren
6
Corporate taxation
6
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6
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14
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14
Collection of articles of several authors
1
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1
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English
14
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An, Zhiyong
1
Athiphat Muthitacharoen
1
Baake, Pio
1
Borck, Rainald
1
Buhlmann, Florian
1
Dixon, Peter B.
1
Elsner, Benjamin
1
Fischer, Andreas M.
1
Ingles, David
1
Liu, Yongzheng
1
Löffler, Andreas
1
Moreau, Nicolas
1
Paetzold, Joerg
1
Parry, Ian W. H.
1
Peichl, Andreas
1
Rimmer, Maureen T.
1
Slemrod, Joel
1
Trongwut Burong
1
Van Doorslaer, Eddy
1
Wagstaff, Adam
1
Yitzhaki, Shlomo
1
Zachmann, Lucca
1
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International tax and public finance
The Australian economic review
National tax journal
50
Journal of public economics
19
Public finance review : PFR
17
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
16
FinanzArchiv : European journal of public finance
8
Review of Economics of the Household
7
Advances in taxation
6
Tax policy and the economy
6
Der Betrieb
5
Journal of urban economics
5
The American economic review
5
Contemporary economic policy : a journal of Western Economic Association International
4
Journal of economic behavior & organization : JEBO
4
Journal of housing economics
4
Labour economics : official journal of the European Association of Labour Economists
4
Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
4
Tax law review
4
Financial theory and practice
3
Fiscal studies : the journal of the Institute for Fiscal Studies
3
Housing policy debate
3
INF : die Information für Steuerberater und Wirtschaftsprüfer
3
International business and economics research journal
3
Issues in accounting education
3
Journal of accounting education
3
Journal of economic and financial sciences
3
Journal of policy analysis and management : the journal of the Association for Public Policy Analysis and Management
3
Public policy review
3
Regional science & urban economics
3
Tax expenditures : state of the art : selected proceedings of the Osgoode 2009 Conference on Tax Expenditures and Public Policy in Comparative Perspective
3
Vision : journal of Indian taxation
3
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
3
Accounting & taxation : AT
2
Alterssicherung und Besteuerung
2
American economic journal : a journal of the American Economic Association
2
Australian economic papers
2
Betriebs-Berater : BB
2
Canadian public policy : a journal for the discussion of social and economic policy in Canada
2
Derivatives & financial instruments
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ECONIS (ZBW)
14
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14
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1
The zero effect of income tax on the timing of birth : some evidence on French data
Moreau, Nicolas
- In:
International tax and public finance
30
(
2023
)
3
,
pp. 757-783
Persistent link: https://www.econbiz.de/10014334905
Saved in:
2
How do taxpayers respond to tax subsidy for long-term savings? : evidence from Thailand’s tax return data
Athiphat Muthitacharoen
;
Trongwut Burong
- In:
International tax and public finance
29
(
2022
)
3
,
pp. 726-750
Persistent link: https://www.econbiz.de/10013268136
Saved in:
3
Do the rich pay their taxes early?
Fischer, Andreas M.
;
Zachmann, Lucca
- In:
International tax and public finance
27
(
2020
)
1
,
pp. 194-214
Persistent link: https://www.econbiz.de/10012226511
Saved in:
4
How do taxpayers respond to a large kink? : evidence on earnings and deduction behavior from Austria
Paetzold, Joerg
- In:
International tax and public finance
26
(
2019
)
1
,
pp. 167-197
Persistent link: https://www.econbiz.de/10012230998
Saved in:
5
Tax refunds and income manipulation : evidence from the EITC
Buhlmann, Florian
;
Elsner, Benjamin
;
Peichl, Andreas
- In:
International tax and public finance
25
(
2018
)
6
,
pp. 1490-1518
Persistent link: https://www.econbiz.de/10012033577
Saved in:
6
Do government preferences matter for tax competition?
Liu, Yongzheng
- In:
International tax and public finance
23
(
2016
)
2
,
pp. 343-367
Persistent link: https://www.econbiz.de/10011592841
Saved in:
7
On the sufficiency of using the elasticity of taxable income to calculate deadweight loss : the implications of charitable giving and warm glow
An, Zhiyong
- In:
International tax and public finance
22
(
2015
)
6
,
pp. 1040-1047
Persistent link: https://www.econbiz.de/10011530613
Saved in:
8
Complexity and progressivity in income tax design : deductions for work-related expenses
Baake, Pio
;
Borck, Rainald
;
Löffler, Andreas
- In:
International tax and public finance
11
(
2004
)
3
,
pp. 299-312
Persistent link: https://www.econbiz.de/10002039739
Saved in:
9
Tax deductions and the marginal welfare cost of taxation
Parry, Ian W. H.
- In:
International tax and public finance
9
(
2002
)
5
,
pp. 531-552
Persistent link: https://www.econbiz.de/10001719145
Saved in:
10
What makes the personal income tax progressive? : A comparative analysis for fifteen OECD countries
Wagstaff, Adam
;
Van Doorslaer, Eddy
- In:
International tax and public finance
8
(
2001
)
3
,
pp. 299-315
Persistent link: https://www.econbiz.de/10001592337
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