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~isPartOf:"International tax and public finance"
~subject:"Corporate income tax"
~subject:"Steuervermeidung"
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Corporate income tax
Steuervermeidung
Einkommensteuer
119
Income tax
119
Theorie
68
Theory
68
Optimal taxation
36
Optimale Besteuerung
36
Steuerwirkung
19
Tax effects
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Steuerreform
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Tax reform
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Arbeitsangebot
14
Labour supply
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Progressive taxation
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Steuerprogression
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Einkommensverteilung
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Income distribution
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Elasticity
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Tax incentive
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Redistribution
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Umverteilung
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Capital income tax
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Elasticity of taxable income
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Kapitalertragsteuer
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Besteuerungsverfahren
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Corporate taxation
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Einkommen
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2
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Alinaghi, Nazila
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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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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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1
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1
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Mooij, Ruud A. de
1
Nicodème, Gaëtan
1
Oikonomidēs, Geōrgios
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International tax and public finance
National tax journal
32
CESifo working papers
27
Journal of public economics
19
NBER working paper series
18
NBER Working Paper
17
Working paper / National Bureau of Economic Research, Inc.
14
Public finance review : PFR
13
Discussion paper
11
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
9
Der Betrieb
8
FinanzArchiv : public finance analysis
8
Working paper
8
Betriebs-Berater : BB
7
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
7
Journal of economic psychology : research in economic psychology and behavioral economics
7
OECD Tax Statistics
7
Tax law review
7
Accounting and taxation review : A&TR
6
Discussion papers / CEPR
6
SpringerLink / Bücher
6
Working paper series
6
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
5
CESifo Working Paper Series
5
Discussion paper / Tinbergen Institute
5
Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
5
The accounting review : a publication of the American Accounting Association
5
Discussion paper series
4
Economic modelling
4
Europäische Hochschulschriften / 5
4
Finanzwissenschaftliche Schriften
4
IMF working papers
4
The American journal of tax policy
4
The Routledge companion to tax avoidance research
4
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
4
WU international taxation research paper series : research papers
4
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
4
ZEW discussion papers
4
Accounting & taxation : AT
3
Advances in taxation
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ECONIS (ZBW)
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1
Income tax evasion : tax elasticity, welfare, and revenue
Gillman, Max
- In:
International tax and public finance
28
(
2021
)
3
,
pp. 533-566
Persistent link: https://www.econbiz.de/10012545593
Saved in:
2
Are survey-based self-employment income underreporting estimates biased? : new evidence from matched register and survey data
Cabral, Ana Cinta G.
;
Gemmell, Norman
;
Alinaghi, Nazila
- In:
International tax and public finance
28
(
2021
)
2
,
pp. 284-322
Persistent link: https://www.econbiz.de/10012495924
Saved in:
3
Why the Norwegian shareholder income tax is neutral
Södersten, Jan
- In:
International tax and public finance
27
(
2020
)
1
,
pp. 32-37
Persistent link: https://www.econbiz.de/10012226498
Saved in:
4
Optimal tax policy under tax evasion
Oikonomidēs, Geōrgios
;
Philippopulos, Apostolēs
; …
- In:
International tax and public finance
27
(
2020
)
2
,
pp. 339-362
Persistent link: https://www.econbiz.de/10012226563
Saved in:
5
Cheating in Europe : underreporting of self-employment income in comparative perspective
Kukk, Merike
;
Paulus, Alari
;
Stæhr, Karsten
- In:
International tax and public finance
27
(
2020
)
2
,
pp. 363-390
Persistent link: https://www.econbiz.de/10012226564
Saved in:
6
Problematic response margins in the estimation of the elasticity of taxable income
Berg, Kristoffer
;
Thoresen, Thor Olav
- In:
International tax and public finance
27
(
2020
)
3
,
pp. 721-752
Persistent link: https://www.econbiz.de/10012226583
Saved in:
7
Corporate income taxes around the world : a survey on forward-looking tax measures and two applications
Steinmüller, Elias
;
Thunecke, Georg U.
;
Wamser, Georg
- In:
International tax and public finance
26
(
2019
)
2
,
pp. 418-456
Persistent link: https://www.econbiz.de/10012231017
Saved in:
8
Using small businesses for individual tax planning : evidence from special tax regimes in Chile
Agostini, Claudio
;
Engel, Eduardo
;
Repetto, Andrea
; …
- In:
International tax and public finance
25
(
2018
)
6
,
pp. 1449-1489
Persistent link: https://www.econbiz.de/10012033576
Saved in:
9
Corporation taxes in the European Union : slowly moving toward comprehensive business income taxation?
Cnossen, Sijbren
- In:
International tax and public finance
25
(
2018
)
3
,
pp. 808-840
Persistent link: https://www.econbiz.de/10012033137
Saved in:
10
Unequal inequalities : do progressive taxes reduce income inequality?
Duncan, Denvil
;
Sabirianova Peter, Klara
- In:
International tax and public finance
23
(
2016
)
4
,
pp. 762-783
Persistent link: https://www.econbiz.de/10011648058
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