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Steuervermeidung
24
Tax avoidance
24
Theorie
12
Theory
12
Criminal tax law
7
Steuerstrafrecht
7
Cross-border tax evasion
6
Steuerflucht
6
Corporate taxation
5
Tax evasion
5
Unternehmensbesteuerung
5
Corruption
4
Korruption
4
Steuereinnahmen
4
Steuermoral
4
Tax compliance
4
Tax revenue
4
Corporate income tax
3
Corporate tax avoidance
3
Economic growth
3
Einkommensteuer
3
Gewinnverlagerung
3
Income shifting
3
Income tax
3
Körperschaftsteuer
3
Multinationales Unternehmen
3
Schattenwirtschaft
3
Steueroase
3
Tax haven
3
Tax havens
3
Transnational corporation
3
Underground economy
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Welt
3
Wirtschaftswachstum
3
World
3
Australia
2
Australien
2
Besteuerungsverfahren
2
China
2
Dynamic equilibrium
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1
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Article
28
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28
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28
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English
28
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Coppier, Raffaella
3
Taylor, Grantley
3
Al-Hadi, Ahmed
2
Cerqueti, Roy
2
Chiarini, Bruno
2
Richardson, Grant
2
Al-Yahyaee, Khamis Hamed
1
Alfarhan, Usamah
1
Amendolagine, Vito
1
Benkraiem, Ramzi
1
Bethencourt, Carlos
1
Bhattacharyya, Chandril
1
Bognetti, Giuseppe
1
Busato, Francesco
1
Christopulos, Dēmētrēs K.
1
Célimène, Fred
1
De Pascale, Gianluigi
1
Dufrénot, Gilles
1
Duong, Lien
1
Dzhumashev, Ratbek
1
Eulaiwi, Baban
1
Faccilongo, Nicola
1
Fatica, Serena
1
Fernández-Bastidas, Rocío
1
Ferrara, Maria
1
Freire-Serén, María Jesús
1
Gaaya, Safa
1
Goel, Rajeev K.
1
Gregori, Wildmer Daniel
1
Ho, Kung-Cheng
1
Khalaf, Nihad Shareef
1
Kunze, Lars
1
Lakhal, Faten
1
Lanis, Roman
1
Lei, Guangyong
1
Levaggi, Rosella
1
Levin, Jörgen
1
Li, Jianjun
1
Lin, Chin-Ho
1
Luo, Sijia
1
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Economic modelling
IMF Staff Country Reports
217
OECD/G20 Base Erosion and Profit Shifting Project
186
CESifo working papers
146
OECD/G20 base erosion and profit shifting project
125
Journal of public economics
102
CESifo Working Paper
98
NBER working paper series
98
Working paper / National Bureau of Economic Research, Inc.
88
National tax journal
83
Working paper
81
NBER Working Paper
77
MPRA Paper
76
CESifo Working Paper Series
70
IMF Working Papers
68
IZA Discussion Papers
68
International tax and public finance
65
The accounting review : a publication of the American Accounting Association
58
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
58
Journal of economic psychology : research in economic psychology and behavioral economics
51
Journal of economic behavior & organization : JEBO
43
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
34
Public finance review : PFR
34
Discussion paper / Centre for Economic Policy Research
33
Discussion paper
32
WU international taxation research paper series : research papers
31
Discussion papers / CEPR
30
Advances in taxation
28
Discussion paper series / IZA
28
FinanzArchiv : public finance analysis
27
Tulane University Economics working paper
27
Cogent business & management
26
Journal of international accounting auditing & taxation
26
Public Finance Review
25
Working paper / World Institute for Development Economics Research
25
Economics letters
24
Working Paper
24
World tax journal : WTJ
24
International Tax and Public Finance
23
CREMA Working Paper
22
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ECONIS (ZBW)
28
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1
Entrepreneurship and tax
evasion
Fernández-Bastidas, Rocío
- In:
Economic modelling
128
(
2023
),
pp. 1-12
Persistent link: https://www.econbiz.de/10014464316
Saved in:
2
Money laundering governance and income shifting : evidence from Australian financial institutions
Eulaiwi, Baban
;
Khalaf, Nihad Shareef
;
Al-Hadi, Ahmed
; …
- In:
Economic modelling
132
(
2024
),
pp. 1-13
Persistent link: https://www.econbiz.de/10014547970
Saved in:
3
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:
4
Social norms and economic growth in a model with labor and capital income tax
evasion
Bethencourt, Carlos
;
Kunze, Lars
- In:
Economic modelling
86
(
2020
),
pp. 170-182
Persistent link: https://www.econbiz.de/10012415611
Saved in:
5
Dimensional traps in
evasion
models and their effects on industrial structure
Coppier, Raffaella
;
Michetti, Elisabetta
;
Scaccia, Luisa
- In:
Economic modelling
132
(
2024
),
pp. 1-15
Persistent link: https://www.econbiz.de/10014547951
Saved in:
6
Does eliminating international profit shifting increase tax revenue in high-tax countries?
Pieretti, Patrice
;
Pulina, Giuseppe
- In:
Economic modelling
93
(
2020
),
pp. 717-727
Persistent link: https://www.econbiz.de/10012430344
Saved in:
7
Pandemic and tax avoidance : cross-country evidence
Zhu, Jun
;
Ho, Kung-Cheng
;
Luo, Sijia
;
Peng, Langchuan
- In:
Economic modelling
124
(
2023
),
pp. 1-10
Persistent link: https://www.econbiz.de/10014463342
Saved in:
8
"Hitting the jackpot" in corporate tax strategy : a perspective on gambling preferences
Lei, Guangyong
;
Qiu, Baoyin
;
Yu, Junli
;
Zuo, Jingjing
- In:
Economic modelling
125
(
2023
),
pp. 1-17
Persistent link: https://www.econbiz.de/10014463529
Saved in:
9
Corporate tax avoidance, economic policy uncertainty, and the value of excess cash : international evidence
Benkraiem, Ramzi
;
Gaaya, Safa
;
Lakhal, Faten
- In:
Economic modelling
108
(
2022
),
pp. 1-14
Persistent link: https://www.econbiz.de/10013347694
Saved in:
10
Tax
evasion
and financial accelerator : a corporate sector analysis for the US business cycle
Chiarini, Bruno
;
Ferrara, Maria
;
Marzano, Elisabetta
- In:
Economic modelling
108
(
2022
),
pp. 1-12
Persistent link: https://www.econbiz.de/10013347972
Saved in:
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