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Global reform of personal income taxation, 1981 - 2005 : evidence from 189 countries
Sabirianova Peter, Klara; Buttrick, Steve; Duncan, Denvil - In: National tax journal 63 (2010) 3, pp. 447-478
Persistent link: https://www.econbiz.de/10008749203
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The compliance costs of taxation in Australia and tax simplification : the issues
Pope, Jeffrey I. - In: Australian journal of management 18 (1993) 1, pp. 69-89
Persistent link: https://www.econbiz.de/10001150490
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The income tax compliance costs of private households : empirical evidence from Germany
Blaufus, Kay; Hechtner, Frank; Jarzembski, Janine K. - In: Public finance review : PFR 47 (2019) 5, pp. 925-966
Persistent link: https://www.econbiz.de/10012122005
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Does a simpler income tax yield more equity and efficiency?
Fuest, Clemens; Peichl, Andreas; Schaefer, Thilo - In: CESifo economic studies : CESifo, a joint initiative of … 54 (2008) 1, pp. 73-97
This article investigates the impact of tax simplification on various indicators of the efficiency of the tax system and on the distribution of income. The analysis is based on a simulation model (FiFoSiM) using German income tax and household survey microdata. We model tax simplification as the...
Persistent link: https://www.econbiz.de/10003667774
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Corporate income taxes around the world : a survey on forward-looking tax measures and two applications
Steinmüller, Elias; Thunecke, Georg U.; Wamser, Georg - In: International tax and public finance 26 (2019) 2, pp. 418-456
Persistent link: https://www.econbiz.de/10012231017
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The impact of average effective tax rate on China's foreign direct investment : evidence form 45 countires
Wang, Yue; Tang, Gong Liang - In: International journal of business and economics … 8 (2019) 6, pp. 339-346
Persistent link: https://www.econbiz.de/10012236899
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Methodology of planning tax expenses
Safonova, Margarita Fridrihovna; Kalinina, Irina Nikolaevna - In: International journal of economics and financial issues … 6 (2016) 4, pp. 1550-1559
Persistent link: https://www.econbiz.de/10011775241
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Using macro data to assess average tax rates
Clark, W. Steven - In: Measuring the tax burden on capital and labor, (pp. 319-358). 2004
Persistent link: https://www.econbiz.de/10002381609
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US tax acts and their effects on average tax rates
Anderson, John E. - In: Applied economics letters 20 (2013) 1/3, pp. 131-134
Persistent link: https://www.econbiz.de/10009699459
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The decreasing trend in U.S. cash effective tax rates : the role of growth in pre-tax income
Edwards, Alexander; Kubata, Adrian; Shevlin, Terry - In: The accounting review : a publication of the American … 96 (2021) 5, pp. 230-261
Persistent link: https://www.econbiz.de/10012643673