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Tax competition and tax coordination in an optimum income tax model
Huber, Bernd - In: Journal of public economics 71 (1999) 3, pp. 441-458
Persistent link: https://www.econbiz.de/10001352948
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On the optimality of the Nordic system of dual income taxation
Nielsen, Søren Bo - In: Journal of public economics 63 (1997) 3, pp. 311-329
Persistent link: https://www.econbiz.de/10001213813
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Optimal income taxation when asset taxation is limited
Ábrahám, Árpád; Köhne, Sebastian; Pavoni, Nicola - In: Journal of public economics 136 (2016), pp. 14-29
Persistent link: https://www.econbiz.de/10011654217
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The choice of the personal income tax base
Gordon, Roger H.; Kopczuk, Wojciech - In: Journal of public economics 118 (2014), pp. 97-110
Persistent link: https://www.econbiz.de/10010491009
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Toward obtaining a consistent estimate of the elasticity of taxable income using difference-in-differences
Weber, Caroline - In: Journal of public economics 117 (2014), pp. 90-103
Persistent link: https://www.econbiz.de/10010491033
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Tax bases, tax rates and the elasticity of reported income
Kopczuk, Wojciech - In: Journal of public economics 89 (2005) 11/12, pp. 2093-2119
Persistent link: https://www.econbiz.de/10003177456
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The compliance costs of collecting direct tax in the UK : an analysis of PAYE and National Insurance
Hudson, John; Godwin, Michael - In: Journal of public economics 77 (2000) 1, pp. 29-44
Persistent link: https://www.econbiz.de/10001481712
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Withholding and non-withheld tax evasion
Yaniv, Gideon - In: Journal of public economics 2 (1988), pp. 183-204
Persistent link: https://www.econbiz.de/10001048610
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Hierarchical design and enforcement of income tax policies
Sánchez, Isabel - In: Journal of public economics 50 (1993) 3, pp. 345-369
Persistent link: https://www.econbiz.de/10001140283
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Understanding the elasticity of taxable income : a tale of two approaches
He, Daixin; Peng, Langchuan; Wang, Xiaxin - In: Journal of public economics 197 (2021), pp. 1-16
Persistent link: https://www.econbiz.de/10012798782