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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
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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
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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
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Trends and gradients in top tax elasticities : cross-country evidence, 1900-2014
Rubolino, Enrico; Waldenström, Daniel - In: International tax and public finance 26 (2019) 3, pp. 457-485
Persistent link: https://www.econbiz.de/10012231031
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The elasticity of taxable income of individuals in couples
Creedy, John; Gemmell, Norman - In: International tax and public finance 27 (2020) 4, pp. 931-950
Persistent link: https://www.econbiz.de/10012292970
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Tax refunds and income manipulation : evidence from the EITC
Buhlmann, Florian; Elsner, Benjamin; Peichl, Andreas - In: International tax and public finance 25 (2018) 6, pp. 1490-1518
Persistent link: https://www.econbiz.de/10012033577
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Taxation and the optimal constraint on corporate debt finance : why a comprehensive business income tax is suboptimal
Sørensen, Peter Birch - In: International tax and public finance 24 (2017) 5, pp. 731-753
Persistent link: https://www.econbiz.de/10011800053
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US Supreme Court unanimously chooses substance over form in foreign tax credit case : implications of the PPL decision for the creditability of cash-flow taxes
McLure, Charles E.; Mintz, Jack M.; Zodrow, George R. - In: International tax and public finance 22 (2015) 5, pp. 887-907
Persistent link: https://www.econbiz.de/10011529956
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Designing international tax reform : lessons from TCJA
Herzfeld, Mindy - In: International tax and public finance 28 (2021) 5, pp. 1163-1187
Persistent link: https://www.econbiz.de/10012703903
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Multinational corporations and tax havens : evidence from country-by-country reporting
Garcia-Bernardo, Javier; Janský, Petr; Tørsløv, Thomas - In: International tax and public finance 28 (2021) 6, pp. 1519-1561
Persistent link: https://www.econbiz.de/10012704006