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Tax compliance under horizontal and vertical equity conditions : an experimental approach
Finocchiaro Castro, Massimo; Rizzo, Ilde - In: International tax and public finance 21 (2014) 4, pp. 560-577
Persistent link: https://www.econbiz.de/10011303162
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Horizontal inequity under a dual income tax system: principles and measurement
Bø, Erlend Eide; Lambert, Peter J.; Thoresen, Thor Olav - In: International tax and public finance 19 (2012) 5, pp. 625-640
Persistent link: https://www.econbiz.de/10009687557
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Tax evasion and equity theory : an investigative approach
King, Sharmila; Sheffrin, Steven M. - In: International tax and public finance 9 (2002) 4, pp. 505-521
Persistent link: https://www.econbiz.de/10001710707
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Property, taxation, and the budgetary commons
Wagner, Richard E. - In: Politics, taxation, and the rule of law : the power to …, (pp. 33-47). 2002
Persistent link: https://www.econbiz.de/10001756249
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Taxpayers rights and the fiscal constitution
Wolfram, Gary - In: Politics, taxation, and the rule of law : the power to …, (pp. 49-79). 2002
Persistent link: https://www.econbiz.de/10001756251
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Explaining the persistent growth in tax complexity
Payne, James L. - In: Politics, taxation, and the rule of law : the power to …, (pp. 167-184). 2002
Persistent link: https://www.econbiz.de/10001756276
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The VAT in practice : equity, enforcement, and complexity
Mascagni, Giulia; Dom, Roel; Santoro, Fabrizio; Mukama, … - In: International tax and public finance 30 (2023) 2, pp. 525-563
Persistent link: https://www.econbiz.de/10014253628
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Gender tax difference in the U.S. income tax
Lin, Emily Y.; Slemrod, Joel - In: International tax and public finance 31 (2024) 3, pp. 808-840
Persistent link: https://www.econbiz.de/10015056401