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Concepts of taxable income : the German contribution
Treisch, Corinna - 2000
Persistent link: https://www.econbiz.de/10001480515
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Die einkommensteuerliche Abgrenzung von Einkommenserzielung und Konsum : eine einzelwirtschaftliche Analyse
Hundsdoerfer, Jochen - 2002 - 1. Aufl.
Persistent link: https://www.econbiz.de/10001695338
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Einkommensmessung und Steuerbelastung bei Renditen oberhalb des Kapitalmarktzinssatzes
Treisch, Corinna - In: Die Betriebswirtschaft : DBW 61 (2001) 3, pp. 306-318
Persistent link: https://www.econbiz.de/10001588832
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The Elasticity of Taxable Income in the Presence of Intertemporal Income Shifting
Gorry, Aspen - 2018
Knowing the elasticity of taxable income (ETI) is crucial for understanding the effects of taxation on taxpayer … behavior and consequently on tax revenues. Previous research finds that high-income individuals are the most sensitive to tax … policy changes. However, these individuals have more opportunities to defer income to future tax bases by altering the …
Persistent link: https://www.econbiz.de/10012920894
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The elasticity of taxable income in the presence of intertemporal income shifting
Gorry, Aspen; Hubbard, R. Glenn; Mathur, Aparna - In: National tax journal 74 (2021) 1, pp. 45-73
Persistent link: https://www.econbiz.de/10012548863
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The elasticity of taxable income of individuals in couples
Creedy, John; Gemmell, Norman - In: International tax and public finance 27 (2020) 4, pp. 931-950
Persistent link: https://www.econbiz.de/10012292970
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The Elasticity of Taxable Income in the Presence of Intertemporal Income Shifting
Gorry, Aspen - 2018
Knowing the elasticity of taxable income (ETI) is crucial for understanding the effects of taxation on taxpayer … behavior and consequently on tax revenues. Previous research finds that high-income individuals are the most sensitive to tax … policy changes. However, these individuals have more opportunities to defer income to future tax bases by altering the …
Persistent link: https://www.econbiz.de/10012453185
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Experimental evidence on the relation between tax rates and compliance : the effect of earned vs. endowed income
Boylan, Scott J.; Sprinkle, Geoffrey B. - In: The journal of the American Taxation Association : a … 23 (2001) 1, pp. 75-90
Persistent link: https://www.econbiz.de/10001587097
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Experimental Evidence on the Relation between Tax Rates and Compliance : The Effect of Earned vs. Endowed Income
Boylan, Scott J.; Sprinkle, Geoffrey B. - 2014
economic theory and some archival-empirical evidence, we find that when income is earned participants respond to a tax rate …In this paper, we report the results of an experiment designed to determine whether the manner in which income is … income phase and a tax-reporting phase. In the income phase, participants were either endowed with $20 or were required to …
Persistent link: https://www.econbiz.de/10014036017