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~isPartOf:"CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute"
~isPartOf:"FinanzArchiv : public finance analysis"
~isPartOf:"Fiscal studies : the journal of the Institute for Fiscal Studies"
~isPartOf:"National tax journal"
~subject:"Corporate taxation"
~subject:"Excise tax"
~subject:"Pauschalbesteuerung"
~subject:"Tax reform"
~subject:"Theory"
~subject:"Voting behaviour"
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Corporate taxation
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42
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42
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CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
FinanzArchiv : public finance analysis
Fiscal studies : the journal of the Institute for Fiscal Studies
National tax journal
Working papers / OECD, Economics Department
22
CESifo working papers
20
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20
NBER working paper series
15
Dimensions of tax design : the Mirrlees review
13
International tax and public finance
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Tax systems and tax reforms in Latin America
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Steuer, Wirtschaft und Recht : SWR
6
Tax reform in developing countries
6
Discussion paper / Centre for Economic Policy Research
5
Journal of economic literature
5
The Australian economic review
5
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
4
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
4
Economía y empresa
4
Europäische Hochschulschriften / 5
4
Intereconomics : review of European economic policy
4
International journal of economics and finance
4
Politics, taxation, and the rule of law : the power to tax in constitutional perspective
4
SpringerLink / Bücher
4
Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
4
Taxation papers : working paper
4
Vision : journal of Indian taxation
4
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
4
Working paper
4
Working paper / World Institute for Development Economics Research
4
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ECONIS (ZBW)
24
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1
Territorial tax reform and profit shifting by US and Japanese multinationals
Hasegawa, Makoto
- In:
National tax journal
76
(
2023
)
4
,
pp. 771-804
Persistent link: https://www.econbiz.de/10014504612
Saved in:
2
Group equity and implicit discrimination in tax systems
Slemrod, Joel
- In:
National tax journal
75
(
2022
)
1
,
pp. 201-224
Persistent link: https://www.econbiz.de/10013253300
Saved in:
3
Real firms in tax systems
Slemrod, Joel
;
Boning, William C.
- In:
FinanzArchiv : public finance analysis
74
(
2018
)
1
,
pp. 131-143
Persistent link: https://www.econbiz.de/10011955471
Saved in:
4
Are we heading towards a corporate tax system fit for the 21st century?
Devereux, Michael P.
;
Vella, John
- In:
Fiscal studies : the journal of the Institute for …
35
(
2014
)
4
,
pp. 449-475
Persistent link: https://www.econbiz.de/10011280972
Saved in:
5
Tax structure and government spending : does the value-added tax increase the size of government?
Lee, Dongwon
;
Kim, Dongil
;
Borcherding, Thomas Earl
- In:
National tax journal
66
(
2013
)
3
,
pp. 541-569
Persistent link: https://www.econbiz.de/10010256365
Saved in:
6
Back to the drawing board : the structural and accounting consequences of a switch to a territorial tax system
Donohoe, Michael P.
;
McGill, Gary A.
;
Outslay, Edmund
- In:
National tax journal
66
(
2013
)
3
,
pp. 713-744
Persistent link: https://www.econbiz.de/10010256980
Saved in:
7
The Mirrlees Review: a US perspective
Auerbach, Alan J.
- In:
National tax journal
65
(
2012
)
3
,
pp. 685-708
Persistent link: https://www.econbiz.de/10009659790
Saved in:
8
The Mirrlees Review: a proposal for systematic tax reform
Mirrlees, James A.
;
Adam, Stuart
;
Besley, Timothy
; …
- In:
National tax journal
65
(
2012
)
3
,
pp. 655-683
Persistent link: https://www.econbiz.de/10009659800
Saved in:
9
An optimal tax system
Kaplow, Louis
- In:
Fiscal studies : the journal of the Institute for …
32
(
2011
)
3
,
pp. 415-435
Persistent link: https://www.econbiz.de/10009316279
Saved in:
10
Reflections on Tax by Design
Creedy, John
- In:
Fiscal studies : the journal of the Institute for …
32
(
2011
)
3
,
pp. 361-373
Persistent link: https://www.econbiz.de/10009316287
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