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On income tax avoidance : the case of Germany revisited

Fauser, Hannes - 2019

I study tax avoidance along the income distribution based on micro data from the Income and Consumption Survey (EVS) for the year 2013. The richness of the survey concerning income, taxes and expenditures is exploited by modelling the German tax code in terms of the items available in the EVS....

Persistent link: https://www.econbiz.de/10012285955

Heuristic model of taxpayer behaviour : application to Russian experience with regard to tax evasion

Naydenov, Alexey - 2013

The article concerns with the subject of studying economic behavior of taxpayers with regard to tax evasion. An overview of theoretic and methodological approaches concerning decision making on the base of rational and behavior principles is given. The methodology of research assumes application...

Persistent link: https://www.econbiz.de/10011543370

Informator statystyczny do dziejów społeczno-gospodarczych Galicji

Madurowicz-Urbańska, Helena (contributor) - 1986

Persistent link: https://www.econbiz.de/10000740568

Alcohol statistics

1989

Persistent link: https://www.econbiz.de/10000801281

"Sin Products" : ein Vergleich von Zigaretten- und Alkoholwerbung

Hoffarth, Florian - In: Werbung für alle Sinne : multimodale …, (pp. 7-22). 2020

Persistent link: https://www.econbiz.de/10012271590

Alcohol availability and alcohol-attributable mortality : economic implications following a change in sales policy

Stoppel, Relika - 2019

It is commonly known that irresponsible alcohol use can have adverse effects. For some people it results in health … problems, for others in productivity loss, and some experience the worst possible outcome of alcohol misuse: death. This paper … estimates the effect of reduced alcohol sales hours on alcohol-attributable mortality (AAM) in Estonia. Using novel mortality …

Persistent link: https://www.econbiz.de/10012317628

Risky business : the prosopography of corporate tax planning

Donohoe, Michael P.; McGill, Gary A.; Outslay, Edmund - In: National tax journal 67 (2014) 4, pp. 851-874

Persistent link: https://www.econbiz.de/10010476792

Whose child is this? : shifting of dependents among EITC claimants within the same household

Splinter, David; Larrimore, Jeff; Mortenson, Jacob - In: National tax journal 70 (2017) 4, pp. 737-758

Persistent link: https://www.econbiz.de/10011833698

International tax planning under the destination-based cash flow tax

Auerbach, Alan J.; Devereux, Michael P.; Keen, Michael; … - In: National tax journal 70 (2017) 4, pp. 783-801

Persistent link: https://www.econbiz.de/10011833734

Moderated mediation effects of corporate social responsibility performance on tax avoidance : evidence from China

Mao, Chih-Wen; Wu, Wen-chieh Jack - In: Asia-Pacific journal of accounting & economics : … 26 (2019) 1/2, pp. 90-107

Persistent link: https://www.econbiz.de/10012173940