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Revealing values : applying the inverse-optimum method to US state taxes
Embree, Robert - In: National tax journal 76 (2023) 1, pp. 37-61
Persistent link: https://www.econbiz.de/10014317722
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U.S. tax progressivity and redistribution
Splinter, David - In: National tax journal 73 (2020) 4, pp. 1005-1024
Persistent link: https://www.econbiz.de/10012590693
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Sensitivity to calibrated parameters
Jørgensen, Thomas H. - In: The review of economics and statistics 105 (2023) 2, pp. 474-481
Persistent link: https://www.econbiz.de/10014296306
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Real Estate Risk in Equity Returns : Empirical Evidence from U.S. Stock Markets
Michel, Gaston (contributor) - 2009
Gaston Michel investigates whether shocks to real estate markets constitute an important source of the risk that is … priced in the cross section of equity returns. His results document that real estate risk explains a large part of the cross … pricing story: higher asset returns must be associated with lower prices and higher risk exposure. In particular, he …
Persistent link: https://www.econbiz.de/10013521240
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Inferring tax compliance from pass-through : Evidence from Airbnb tax enforcement agreements
Bibler, Andrew J.; Teltser, Keith F.; Tremblay, Mark J. - In: The review of economics and statistics 103 (2021) 4, pp. 636-651
Persistent link: https://www.econbiz.de/10012815142
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The Challenge of the Digital Economy : Markets, Taxation and Appropriate Economic Models
Leonardi, Robert (ed.); Boccia, Francesco (ed.) - 2016
This volume presents contributions that analyse the extraordinary impact of digital technology on business, services, and the production of value in many sectors of the economy. At the heart of this book is the fact that the entire digital economy is now worth almost 6% of global GDP, and it...
Persistent link: https://www.econbiz.de/10012397493
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Trends in the sources of permanent and temporary book-tax differences during the Schedule M-3 Era
Gaertner, Fabio B.; Laplante, Stacie K.; Lynch, Daniel P. - In: National tax journal 69 (2016) 4, pp. 785-808
Persistent link: https://www.econbiz.de/10011620358
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The effect of profit shifting on the corporate tax base in the United States and beyond
Clausing, Kimberly A. - In: National tax journal 69 (2016) 4, pp. 905-934
Persistent link: https://www.econbiz.de/10011620377
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Choosing between an estate tax and a basis carryover regime : evidence from 2010
Gordon, Robert N.; Joulfaian, David; Poterba, James M. - In: National tax journal 69 (2016) 4, pp. 981-1002
Persistent link: https://www.econbiz.de/10011620386
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US-amerikanische Subpart F-legislation und deutsche Hinzurechnungsbesteuerung : Konzeption, Systematik, Anwendungsparadigmen
Trennheuser, Julia - 2014
Um eine künstliche Gewinnverlagerung ins steuerlich günstigere Ausland zu vermeiden, haben die USA 1962 sog. „controlled foreign company rules“ in ihr Steuerrecht eingeführt. Diese waren Vorbild des deutschen Gesetzgebers bei der Gestaltung der §§ 7-14 AStG, welche in der steuerlichen...
Persistent link: https://www.econbiz.de/10014021220