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Switching on the lights : do higher income taxes push economic activity into the shade?
Duncan, Denvil; Sabirianova Peter, Klara - In: National tax journal 67 (2014) 2, pp. 321-350
Persistent link: https://www.econbiz.de/10010391165
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Income taxation and business incorporation : evidence from the early twentieth century
Liu, Li - In: National tax journal 67 (2014) 2, pp. 387-418
Persistent link: https://www.econbiz.de/10010390983
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The taxation of capital income in Canada : analysis and directions for reform
McKenzie, Kenneth J. - In: National tax journal 74 (2021) 2, pp. 529-551
Persistent link: https://www.econbiz.de/10012548890
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Taxes and firm size : a 40-year perspective
Green, Danielle H.; Plesko, George A. - In: National tax journal 74 (2021) 4, pp. 915-935
Persistent link: https://www.econbiz.de/10012876256
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Destination taxation : road to economic success?
Fox, William F.; Yang, Zhou - In: National tax journal 69 (2016) 2, pp. 285-314
Persistent link: https://www.econbiz.de/10011589898
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Replacing corporate tax revenues with a mark-to-market tax on shareholder income
Toder, Eric J.; Viard, Alan D. - In: National tax journal 69 (2016) 3, pp. 701-732
Persistent link: https://www.econbiz.de/10011595345
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The shaky case for a business cash-flow tax over a business income tax
Batchelder, Lily L. - In: National tax journal 70 (2017) 4, pp. 901-935
Persistent link: https://www.econbiz.de/10011833861
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Assessing profit shifting using country-by-country reports : a nonlinear response to tax rate differentials
Bratta, Barbara; Santomartino, Vera; Acciari, Paolo - In: National tax journal 77 (2024) 2, pp. 349-380
Persistent link: https://www.econbiz.de/10014633961
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The theory of tax evasion : a retrospective view
Sandmo, Agnar - In: National tax journal 58 (2005) 4, pp. 643-663
Persistent link: https://www.econbiz.de/10003310468
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Spatiality and persistence in US individual income tax compliance
Alm, James; Yunus, Mohammad - In: National tax journal 62 (2009) 1, pp. 101-124
Persistent link: https://www.econbiz.de/10003861696