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~isPartOf:"FinanzArchiv : public finance analysis"
~isPartOf:"Office of Tax Analysis working paper"
~source:"econis"
~source:"usbk"
~subject:"Corporate taxation"
~subject:"Steuervergünstigung"
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Corporate taxation
Steuervergünstigung
Einkommensteuer
82
Income tax
82
Theorie
58
Theory
58
Steuerpolitik
33
Tax policy
32
Optimal taxation
21
Optimale Besteuerung
21
Steuerreform
17
Tax reform
17
Deutschland
14
Germany
14
Redistribution
14
Umverteilung
14
Tax incentive
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Capital income tax
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Kapitalertragsteuer
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Steuerinzidenz
12
Tax incidence
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Excise tax
10
Progressive taxation
10
Steuerprogression
10
Steuerwirkung
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Tax effects
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Verbrauchsteuer
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Einkommensverteilung
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Unternehmensbesteuerung
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Besteuerungsverfahren
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Income distribution
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Steuerbelastung
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Taxation procedure
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Arbeitsangebot
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Homburg, Stefan
2
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1
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1
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1
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1
Lejour, Arjan
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1
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1
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1
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1
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1
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Wigger, Berthold U.
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FinanzArchiv : public finance analysis
Office of Tax Analysis working paper
National tax journal
90
NBER working paper series
83
NBER Working Paper
65
Working paper / National Bureau of Economic Research, Inc.
59
CESifo working papers
44
Working paper
39
Journal of public economics
29
International tax and public finance
26
Public finance review : PFR
25
Discussion paper series / IZA
24
Discussion paper
22
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
22
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
18
IZA Discussion Paper
18
CESifo Working Paper Series
16
Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
14
Der Betrieb
13
Tax systems and tax reforms in Latin America
13
Betriebs-Berater : BB
12
Working paper series
12
ZEW discussion papers
12
Tax policy and the economy
11
Advances in taxation
10
Discussion paper / Centre for Economic Policy Research
10
IMF working papers
10
Discussion papers / CEPR
9
The American economic review
9
CESifo Working Paper
8
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
8
Fiscal studies : the journal of the Institute for Fiscal Studies
8
Derivatives & financial instruments
7
Discussion paper / Tinbergen Institute
7
Discussion papers / Deutsches Institut für Wirtschaftsforschung
7
EUROMOD working paper series
7
Europäische Hochschulschriften / 5
7
IFN working paper
7
Research paper
7
Review of Economics of the Household
7
Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen
7
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ECONIS (ZBW)
USB Cologne (EcoSocSci)
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1
Social welfare considerations of EITC qualifying child noncompliance
Leibel, Kara
;
Lin, Emily Y.
;
McCubbin, Janet G.
-
2020
Persistent link: https://www.econbiz.de/10012800730
Saved in:
2
Simulating the 199A deduction for pass-through owners
Goodman, Lucas
;
Lim, Katherine
;
Sacerdote, Bruce
; …
-
2019
Persistent link: https://www.econbiz.de/10012800700
Saved in:
3
Organizational-form choice and tax incentives : multi-country evidence
Lejour, Arjan
;
Massenz, Gabriella
- In:
FinanzArchiv : public finance analysis
77
(
2021
)
3
,
pp. 247-286
Persistent link: https://www.econbiz.de/10012806028
Saved in:
4
The role of leasing in the effectiveness of corporate
tax
policy
: evidence from the 2002 bonus depreciation
Park, Jongsang
;
Sukha Shin
- In:
FinanzArchiv : public finance analysis
76
(
2020
)
2
,
pp. 121-145
Persistent link: https://www.econbiz.de/10012602303
Saved in:
5
The devil is in the details : a comparison of the corporate average effective tax rate calculations used by government agencies
Power, Laura
-
2016
Persistent link: https://www.econbiz.de/10012800606
Saved in:
6
Using a reconciliation of NIPA personal income and IRS AGI to analyze tax expenditures
Foertsch, Tracy
-
2016
Persistent link: https://www.econbiz.de/10012800620
Saved in:
7
Tax support for families with children : key tax benefits, their impact on marginal and average tax rates, and an approach to simplification 2017 law
Ackerman, Deena
;
Cooper, Michael J.
;
Costello, Rachel
; …
-
2016
Persistent link: https://www.econbiz.de/10012800654
Saved in:
8
Tax expenditures for education
Turner, Nicholas
-
2016
Persistent link: https://www.econbiz.de/10012800658
Saved in:
9
Bank taxes, bailouts and financial crises
Keen, Michael
- In:
FinanzArchiv : public finance analysis
74
(
2018
)
1
,
pp. 4-33
Persistent link: https://www.econbiz.de/10011955371
Saved in:
10
Start-ups, venture capital financing, and
tax
policy
under adverse selection
D'Andria, Diego
- In:
FinanzArchiv : public finance analysis
74
(
2018
)
4
,
pp. 462-480
Persistent link: https://www.econbiz.de/10011955556
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