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Simplification of schedule C for sole proprietorships : results from a survey of tax practitioners
O'Neil, Cherie J. - In: The journal of the American Taxation Association : a … 19 (1997) 1, pp. 19-37
Persistent link: https://www.econbiz.de/10001246763
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The redistribution of the income tax burden under a true flat tax structure
Enis, Charles R. - In: The journal of the American Taxation Association : a … 6 (1984) 1, pp. 20-35
Persistent link: https://www.econbiz.de/10001024934
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Konzernsteuerquote und steuerliche Überleitungsrechnung als Instrumente zur Beurteilung betrieblicher Steuerpolitik : eine empirische Auswertung von Konzernabschlüssen
Aktay, Timur; Ries, Christoph - In: WPg : Kompetenz schafft Vertrauen 61 (2008) 16, pp. 761-768
Persistent link: https://www.econbiz.de/10003742112
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Der Zinsvortrag und die Bilanzierung von latenten Steueransprüchen
Loitz, Rüdiger; Neukamm, Michael - In: WPg : Kompetenz schafft Vertrauen 61 (2008) 5, pp. 196-203
Persistent link: https://www.econbiz.de/10003650330
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The impact of floors and phase-outs on taxpayers' decisions and understanding of marginal tax rates
Rupert, Timothy J.; Single, Louise E.; Wright, Arnold - In: The journal of the American Taxation Association : a … 25 (2003) 1, pp. 72-86
Persistent link: https://www.econbiz.de/10001767721
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An analysis of the effect of tax complexity and its perceived justification on equity judgments
Carnes, Gregory A. - In: The journal of the American Taxation Association : a … 18 (1996) 2, pp. 40-56
Persistent link: https://www.econbiz.de/10001246589
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Evidence of tax-clientele-related trading following dividend increases
Seida, Jim A. - In: The journal of the American Taxation Association : a … 23 (2001) Suppl., pp. 1-21
Persistent link: https://www.econbiz.de/10001708416
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Earnings management in response to political scrutiny of effective tax rates
Northcut, W. Dana - In: The journal of the American Taxation Association : a … 20 (1998) 2, pp. 22-36
Persistent link: https://www.econbiz.de/10001248824
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Measuring explicit tax (dis)advantage for corporate taxpayers : an alternative to average effective tax rates
Wilkie, Patrick J. - In: The journal of the American Taxation Association : a … 15 (1993) 1, pp. 46-71
Persistent link: https://www.econbiz.de/10001143913
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Empirical evidence of implicit taxes in the corporate sector
Wilkie, Patrick J. - In: The journal of the American Taxation Association : a … 14 (1992) 1, pp. 97-116
Persistent link: https://www.econbiz.de/10001143920