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~isPartOf:"Journal of public economics"
~subject:"Tax reform"
~subject:"Umsatzsteuer"
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Tax reform
Umsatzsteuer
Besteuerungsverfahren
33
Taxation procedure
33
Theorie
15
Theory
15
Einkommensteuer
11
Income tax
11
Steuervermeidung
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Bellon, Matthieu
1
Dabla-Norris, Era
1
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He, Daixin
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Ilzetzki, Ethan
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Khalid, Salma
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Kopczuk, Wojciech
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Lima, Frederico
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Peng, Langchuan
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Journal of public economics
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
12
National tax journal
11
International tax and public finance
8
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6
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Festschrift für Wolfram Reiss zum 65. Geburtstag
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Institut Finanzen und Steuern : ifst
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Standpunkte zur aktuellen Steuerreform : Vorträge des Zweiten Heidelberger Steuerkongresses 1997
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ECONIS (ZBW)
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1
Digitalization to improve tax compliance : evidence from VAT e-invoicing in Peru
Bellon, Matthieu
;
Dabla-Norris, Era
;
Khalid, Salma
; …
- In:
Journal of public economics
210
(
2022
),
pp. 1-28
Persistent link: https://www.econbiz.de/10013285706
Saved in:
2
VAT compliance, trade, and institutions
Morrow, Peter
;
Smart, Michael
;
Świstak, Artur
- In:
Journal of public economics
208
(
2022
),
pp. 1-16
Persistent link: https://www.econbiz.de/10013347477
Saved in:
3
Understanding the elasticity of taxable income : a tale of two approaches
He, Daixin
;
Peng, Langchuan
;
Wang, Xiaxin
- In:
Journal of public economics
197
(
2021
),
pp. 1-16
Persistent link: https://www.econbiz.de/10012798782
Saved in:
4
Compliance costs vs. tax incentives : why do entrepreneurs respond to size-based regulations?
Harju, Jarkko
;
Matikka, Tuomas
;
Rauhanen, Timo
- In:
Journal of public economics
173
(
2019
),
pp. 139-164
Persistent link: https://www.econbiz.de/10012160523
Saved in:
5
Tax reform and the political economy of the tax base
Ilzetzki, Ethan
- In:
Journal of public economics
164
(
2018
),
pp. 197-210
Persistent link: https://www.econbiz.de/10012035814
Saved in:
6
Tax bases, tax rates and the elasticity of reported income
Kopczuk, Wojciech
- In:
Journal of public economics
89
(
2005
)
11/12
,
pp. 2093-2119
Persistent link: https://www.econbiz.de/10003177456
Saved in:
7
Piecemeal tax reforms and the compensated radial elasticities of tax bases
Fane, George
- In:
Journal of public economics
45
(
1991
)
2
,
pp. 263-270
Persistent link: https://www.econbiz.de/10001108060
Saved in:
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