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Tax uncertainty and incremental tax avoidance
Guenther, David A.; Wilson, Ryan J.; Wu, Kaishu - In: The accounting review : a publication of the American … 94 (2019) 2, pp. 229-247
Persistent link: https://www.econbiz.de/10012138244
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Fiscal sustainability vs tax gap : evidence from Poland
Uryszek, Tomasz; Klonowska, Alina - In: Acta oeconomica : periodical of the Hungarian Academy … 72 (2022) 1, pp. 85-103
Persistent link: https://www.econbiz.de/10014022169
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Dynamic interactions between public finances and economic activity in Germany : time series perspectives on the sustainability, cyclicality, sensitivity and economic impact of fisc...
Priesmeier, Christoph - 2014 - 1. Aufl.
fiscal sustainability? Vice versa, what is the effect of sustainability restrictions on fiscal stimulus measures? In the … decisive for ruining the sustainability of public finances in Germany and how a debt brake could bring them back on a … gradually more pro-cyclical over the last four decades and sustainability restrictions have strong effects on the size of fiscal …
Persistent link: https://www.econbiz.de/10012015329
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Tax-haven investors and corporate profitability : evidence of profit shifting by German affiliates of multinational firms
Godar, Sarah - In: FinanzArchiv : European journal of public finance 77 (2021) 4, pp. 345-375
Persistent link: https://www.econbiz.de/10012813919
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Tax benefits determinants and earnings management : results from the Eurozone countries
Tachinakis, Panagiotis - In: International journal of computational economics and … 12 (2022) 3, pp. 263-274
Persistent link: https://www.econbiz.de/10013253295
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Entity structure and taxes : an analysis of embedded pass-through entities
Agarwal, Ashish; Chen, Shannon; Mills, Lillian F. - In: The accounting review : a publication of the American … 96 (2021) 6, pp. 1-27
Persistent link: https://www.econbiz.de/10012702998
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Are less developed countries more exposed to multinational tax avoidance? : method and evidence from micro-data
Johannesen, Niels; Tørsløv, Thomas; Wier, Ludvig - In: The World Bank economic review : WBER 34 (2020) 3, pp. 790-809
Persistent link: https://www.econbiz.de/10012387540
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How large is the corporate tax base erosion and profit shifting? : a general equilibrium approach
Alvarez-Martinez, Maria; Barrios Cobos, Salvador; … - 2018
Persistent link: https://www.econbiz.de/10011861189
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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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An investigation of the influencing factors of value added tax collection effectiveness in EU Member States
Králik, Lóránd; Szász, Erzsébet - In: Acta oeconomica : periodical of the Hungarian Academy … 73 (2023) 4, pp. 505-517
Persistent link: https://www.econbiz.de/10014476537