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Search: subject_exact:"EStG (Einkommensteuergesetz)"
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Einkommensteuer
12
Income tax
12
Japan
7
Steuerreform
7
Tax reform
7
Aging population
3
Alternde Bevölkerung
3
Steuervergünstigung
3
Tax incentive
3
income tax
3
Besteuerungsverfahren
2
Corporate income tax
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Einkommensverteilung
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Gesetzliche Rentenversicherung
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Income distribution
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Körperschaftsteuer
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Optimal taxation
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Optimale Besteuerung
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Public pension system
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Simulation
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Social insurance
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Sozialversicherung
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Steuerbelastung
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Taxation procedure
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Theorie
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individual income tax
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social insurance premiums
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tax system reform
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taxation base
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Altersvorsorge
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Bevölkerungsentwicklung
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Capital income tax
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Deflation
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Demographic development
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Deutschland
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Duale Einkommensteuer
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12
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12
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12
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English
12
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Yashio, Hiroyuki
3
Kikuta, Kazuaki
2
Matsuda, Kazuya
2
Nakamoto, Atsushi
2
Tajika, Eiji
2
Akiyuki, Asatsuma
1
Hachisuka, Keishi
1
Kojima, Daizo
1
Kumakura, Masakazu
1
Masuda, Tomoko
1
Morinobu, Shigeki
1
Nakazawa, Masahiko
1
Ohno, Taro
1
Oka, Naoki
1
Ozeki, Yumiko
1
Shiba, Yuka
1
Suzuki, Masaaki
1
Ueda, Junji
1
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Public policy review
CESifo working papers
233
NBER working paper series
233
National tax journal
208
Working paper / National Bureau of Economic Research, Inc.
208
NBER Working Paper
199
Journal of public economics
187
Discussion paper series / IZA
123
International tax and public finance
119
CESifo Working Paper Series
92
Public finance review : PFR
89
IZA Discussion Paper
80
FinanzArchiv : public finance analysis
77
Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
76
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
73
Working paper
69
Der Betrieb
56
Discussion paper
56
Discussion paper / Centre for Economic Policy Research
54
Journal of public economic theory
53
Betriebs-Berater : BB
50
Public finance
45
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
45
OECD Tax Statistics
44
CESifo Working Paper
41
Umeå economic studies
41
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
40
Economics letters
40
The American economic review
40
Discussion papers / CEPR
39
Working paper series
37
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
35
Europäische Hochschulschriften / 5
33
Tax law review
33
Advances in taxation
32
Discussion paper / Tinbergen Institute
32
Discussion papers / Deutsches Institut für Wirtschaftsforschung
31
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
30
The Scandinavian journal of economics
30
EUROMOD working paper series
29
Hacienda pública española : review of public economics
29
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ECONIS (ZBW)
12
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10
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12
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date (oldest first)
1
What needs to be done of personal income tax of Japan? : a perspective for reform under deflation and aging population
Tajika, Eiji
;
Yashio, Hiroyuki
- In:
Public policy review
14
(
2018
)
2
,
pp. 217-243
Persistent link: https://www.econbiz.de/10011816048
Saved in:
2
New developments in small and medium-sized enterprise income tax policy : how to address income shifting from labor to capital income tax base
Tajika, Eiji
;
Yashio, Hiroyuki
- In:
Public policy review
14
(
2018
)
2
,
pp. 301-323
Persistent link: https://www.econbiz.de/10011816136
Saved in:
3
Japan's inequality and redistribution : the perspectives of human capital and taxation/social insurance
Kumakura, Masakazu
;
Kojima, Daizo
- In:
Public policy review
14
(
2018
)
4
,
pp. 663-690
Persistent link: https://www.econbiz.de/10011904655
Saved in:
4
Tentative presumptive taxation
Akiyuki, Asatsuma
- In:
Public policy review
13
(
2017
)
1
,
pp. 1-34
Persistent link: https://www.econbiz.de/10011664323
Saved in:
5
Effects of a shift from income deductions to tax credits : a study on the impact of income tax reform in the Netherlands
Shiba, Yuka
- In:
Public policy review
10
(
2014
)
3
,
pp. 543-575
Persistent link: https://www.econbiz.de/10010431321
Saved in:
6
Impact of population aging on the personal income tax base in Japan : simulation analysis of taxation on pension benefits using micro data
Yashio, Hiroyuki
;
Hachisuka, Keishi
- In:
Public policy review
10
(
2014
)
3
,
pp. 519-541
Persistent link: https://www.econbiz.de/10010431323
Saved in:
7
The impact of demographic changes on social security payments and the individual income tax base : long-term micro-simulation approach
Matsuda, Kazuya
;
Ozeki, Yumiko
;
Kikuta, Kazuaki
;
Ueda, Junji
- In:
Public policy review
10
(
2014
)
3
,
pp. 481-517
Persistent link: https://www.econbiz.de/10010431326
Saved in:
8
Tax and social insurance burden on households : estimate using national survey of family income and expenditure
Ohno, Taro
;
Nakazawa, Masahiko
;
Matsuda, Kazuya
; …
- In:
Public policy review
10
(
2014
)
3
,
pp. 457-479
Persistent link: https://www.econbiz.de/10010431332
Saved in:
9
Status of the income tax burden in Japan : focusing on high-income earners
Oka, Naoki
- In:
Public policy review
10
(
2014
)
3
,
pp. 415-455
Persistent link: https://www.econbiz.de/10010431337
Saved in:
10
Japan’s income tax base : comparison with other countries and estimation of tax reform
Nakamoto, Atsushi
- In:
Public policy review
10
(
2014
)
3
,
pp. 397-414
Persistent link: https://www.econbiz.de/10010431340
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