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~isPartOf:"International tax and public finance"
~isPartOf:"The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association"
~subject:"Besteuerungsverfahren"
~subject:"Finanzverwaltung"
~subject:"Multinationales Unternehmen"
~subject:"Steuertarif"
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Search: subject_exact:"Bemessungsgrundlage für Steuern"
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Besteuerungsverfahren
Finanzverwaltung
Multinationales Unternehmen
Steuertarif
Taxation procedure
61
Theorie
26
Theory
26
Corporate income tax
13
Körperschaftsteuer
13
Einkommensteuer
11
Income tax
11
Steuervermeidung
10
Tax avoidance
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Steuermoral
9
Tax compliance
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USA
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United States
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Criminal tax law
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Fiscal administration
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Steuerstrafrecht
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Steuerwettbewerb
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Tax competition
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Transnational corporation
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Corporate taxation
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Sales tax
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Steuerwirkung
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Tax effects
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Umsatzsteuer
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Unternehmensbesteuerung
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EU countries
5
EU-Staaten
5
Elasticity
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Elastizität
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EU tax law
4
EU-Steuerrecht
4
Elasticity of taxable income
4
Ländersteuer
4
State tax
4
Steuereinnahmen
4
Tax enforcement
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61
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Slemrod, Joel
3
Bauman, Christine C.
2
Bauman, Mark P.
2
Bobek, Donna D.
2
Creedy, John
2
Galmarini, Umberto
2
Gemmell, Norman
2
Halsey, Robert F.
2
Hatfield, Richard C.
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Lightner, Teresa
2
Mintz, Jack M.
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Sansing, Richard C.
2
Wentzel, Kristin
2
Acosta Ormaechea, Santiago Leonardo Enrique
1
Aidt, Toke
1
Akai, Nobuo
1
Alm, James
1
Baskaran, Thushyanthan
1
Berg, Kristoffer
1
Bloch, Francis
1
Blumenthal, Marsha A.
1
Bye, Brita
1
Cnossen, Sijbren
1
Colangelo, Giuseppe
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Dahlby, Bev G.
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Demange, Gabrielle
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Denicolò, Vincenzo
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Dhaliwal, Dan S.
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Dhami, Sanjit S.
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Dom, Roel
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Doxey, Marcus M.
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International tax and public finance
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
OECD/G20 Base Erosion and Profit Shifting Project
188
OECD/G20 base erosion and profit shifting project
125
National tax journal
64
NBER working paper series
63
Working paper / National Bureau of Economic Research, Inc.
53
NBER Working Paper
48
CESifo working papers
47
Working paper
35
Journal of public economics
33
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
29
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
FinanzArchiv : public finance analysis
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
Policy research working paper : WPS
12
Der Betrieb
11
Working paper series
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ZEW discussion papers
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Discussion paper series / IZA
10
Journal of public economic theory
10
Regional science & urban economics
10
Working papers
10
Betriebs-Berater : BB
9
Discussion papers / CEPR
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ECONIS (ZBW)
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1
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:
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
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:
4
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:
5
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:
6
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:
7
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:
8
Measuring tax authority monitoring
Finley, Andrew R.
;
James, Stekelberg
- In:
The journal of the American Taxation Association : a …
44
(
2022
)
1
,
pp. 75-92
Persistent link: https://www.econbiz.de/10013199242
Saved in:
9
The effects of prefilled tax returns on taxpayer compliance
Doxey, Marcus M.
;
Lawson, James G.
;
Stinson, Shane R.
- In:
The journal of the American Taxation Association : a …
43
(
2021
)
2
,
pp. 63-85
Persistent link: https://www.econbiz.de/10012794344
Saved in:
10
Profit-splitting rules and the taxation of multinational digital platforms
Bloch, Francis
;
Demange, Gabrielle
- In:
International tax and public finance
28
(
2021
)
4
,
pp. 855-889
Persistent link: https://www.econbiz.de/10012617368
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