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~isPartOf:"International tax and public finance"
~isPartOf:"Journal of public economic theory"
~isPartOf:"Policy research working paper : WPS"
~subject:"Besteuerungsverfahren"
~subject:"Multinationales Unternehmen"
~subject:"Umsatzsteuer"
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Search: subject_exact:"Bemessungsgrundlage für Steuern"
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Besteuerungsverfahren
Multinationales Unternehmen
Umsatzsteuer
Taxation procedure
65
Theorie
34
Theory
34
Corporate income tax
9
Körperschaftsteuer
9
Steuermoral
9
Tax compliance
9
Steuervermeidung
8
Steuerwirkung
8
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8
Tax effects
8
Transnational corporation
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Steuerstrafrecht
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Einkommensteuer
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EU countries
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Optimal taxation
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EU tax law
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EU-Steuerrecht
4
Elasticity of taxable income
4
Externalities
4
Externer Effekt
4
Steuereinnahmen
4
Steuertarif
4
Tax enforcement
4
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Slemrod, Joel
3
Alm, James
2
Besfamille, Martin
2
Creedy, John
2
Galmarini, Umberto
2
Gemmell, Norman
2
Mintz, Jack M.
2
Schjelderup, Guttorm
2
Acosta Ormaechea, Santiago Leonardo Enrique
1
Aidt, Toke
1
Akai, Nobuo
1
Ali, Daniel Ayalew
1
Annez, Patricia
1
Arnott, Richard
1
Bachas, Pierre
1
Baskaran, Thushyanthan
1
Belleflamme, Paul
1
Berg, Kristoffer
1
Bloch, Francis
1
Blumenthal, Marsha A.
1
Brockmeyer, Anne
1
Bye, Brita
1
Calcott, Paul
1
Chou, Chih-Ting
1
Cnossen, Sijbren
1
Colangelo, Giuseppe
1
Coolidge, Jacqueline
1
Dahlby, Bev G.
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De Donder, Philippe
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De Giorgi, Giacomo
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De La Fuente, Alejandro
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Deininger, Klaus W.
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Demange, Gabrielle
1
Denicolò, Vincenzo
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Dhami, Sanjit S.
1
Diaz-Bazan, Tania
1
Dom, Roel
1
Dröge, Susanne
1
Dávalos, María E.
1
Egger, Peter
1
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International tax and public finance
Journal of public economic theory
Policy research working paper : WPS
OECD/G20 Base Erosion and Profit Shifting Project
188
OECD/G20 base erosion and profit shifting project
125
National tax journal
65
NBER working paper series
63
Working paper / National Bureau of Economic Research, Inc.
53
NBER Working Paper
48
CESifo working papers
47
Working paper
38
Journal of public economics
33
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
30
Public finance review : PFR
28
World tax journal : WTJ
26
SpringerLink / Bücher
20
CESifo Working Paper Series
19
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
19
IMF working papers
19
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
18
FinanzArchiv : European journal of public finance
17
Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
17
European accounting review
15
Europäische Hochschulschriften / 5
14
Steuer, Wirtschaft und Recht : SWR
14
Advances in taxation
13
Public finance
13
Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis
13
Series on international taxation
13
Betriebswirtschaftliche Forschung und Praxis : BFuP
12
Discussion paper / Centre for Economic Policy Research
12
IMF working paper
12
Der Betrieb
11
Working paper series
11
ZEW discussion papers
11
Discussion paper series / IZA
10
Regional science & urban economics
10
Working papers
10
Betriebs-Berater : BB
9
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ECONIS (ZBW)
65
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1
Choosing between imperfect proxies for a corrective tax
Calcott, Paul
;
Petkov, Vladimir
- In:
Journal of public economic theory
25
(
2023
)
2
,
pp. 245-275
Persistent link: https://www.econbiz.de/10014251739
Saved in:
2
The VAT in practice : equity, enforcement, and complexity
Mascagni, Giulia
;
Dom, Roel
;
Santoro, Fabrizio
;
Mukama, …
- In:
International tax and public finance
30
(
2023
)
2
,
pp. 525-563
Persistent link: https://www.econbiz.de/10014253628
Saved in:
3
Threshold-dependent tax enforcement and the size distribution of firms : evidence from Germany
Klimsa, Drahomir
;
Ullmann, Robert
- In:
International tax and public finance
30
(
2023
)
4
,
pp. 1002-1035
Persistent link: https://www.econbiz.de/10014335020
Saved in:
4
The deterrence effect of real-world operational tax audits on self-employed taxpayers : evidence from Italy
Mazzolini, Gabriele
;
Pagani, Laura
;
Santoro, Alessandro
- In:
International tax and public finance
29
(
2022
)
4
,
pp. 1014-1046
Persistent link: https://www.econbiz.de/10013438466
Saved in:
5
Tax competition and tax base equalization in the presence of multiple tax instruments
Matsumoto, Mutsumi
- In:
International tax and public finance
29
(
2022
)
5
,
pp. 1213-1226
Persistent link: https://www.econbiz.de/10013438513
Saved in:
6
The value-added tax and growth : design matters
Acosta Ormaechea, Santiago Leonardo Enrique
;
Morozumi, …
- In:
International tax and public finance
28
(
2021
)
5
,
pp. 1211-1241
Persistent link: https://www.econbiz.de/10012703912
Saved in:
7
Market concentration and superiority among strategic export subsidy policies with taxation distortion and cost heterogeneity
Ueng, K. L. Glen
;
Wu, Tsaur-Chin
;
Yen, Chih-Ta
;
Chou, …
- In:
Journal of public economic theory
24
(
2022
)
2
,
pp. 276-292
Persistent link: https://www.econbiz.de/10013162603
Saved in:
8
Non-compliance notifications and taxpayer strategic behavior : evidence from Ecuador
Sánchez, Gonzalo E.
- In:
International tax and public finance
29
(
2022
)
3
,
pp. 627-666
Persistent link: https://www.econbiz.de/10013268122
Saved in:
9
The role of information aggregators in tax compliance
Kaçamak, A. Yeliz
- In:
International tax and public finance
29
(
2022
)
2
,
pp. 237-285
Persistent link: https://www.econbiz.de/10013186537
Saved in:
10
The revenue and base effects of local tax hikes : evidence from a quasi-experiment
Baskaran, Thushyanthan
- In:
International tax and public finance
28
(
2021
)
6
,
pp. 1472-1518
Persistent link: https://www.econbiz.de/10012703997
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