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The evolution of taxes and hours worked in Austria, 1970 - 2005
Dalton, John T. - In: Macroeconomic dynamics 19 (2015) 8, pp. 1800-1815
Persistent link: https://www.econbiz.de/10011516322
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Taxation and human rights : a conceptual study
Das, Pradip Kr. - In: Research bulletin / The Institute of Cost Accountants … 46 (2020) 1/2, pp. 82-95
Persistent link: https://www.econbiz.de/10012597730
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Tax without design : recent developments in UK tax policy
Johnson, Paul - In: Fiscal studies : the journal of the Institute for … 35 (2014) 3, pp. 243-273
Persistent link: https://www.econbiz.de/10011281005
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New Zealand's tax reforms and "tax sheltering" behaviour
Gemmell, Norman - 2020
Persistent link: https://www.econbiz.de/10013281095
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Are global taxes feasible?
Bird, Richard M. - 2017
Over the years many proposals for global taxes – taxes levied on a world-wide basis – have been made. None has been … successful, essentially because one cannot have global taxes without a global government. This paper first reviews some of the … taxes deal with cross-border flows) – may have to teach those who consider the answer to some problem to be a global (or …
Persistent link: https://www.econbiz.de/10011721677
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Developments in exchange of information in tax matters within SADC : a move towards tackling tax fraud in Southern Africa
Letete, Puseletso - In: International business and economics research journal 17 (2018) 2, pp. 9-20
Persistent link: https://www.econbiz.de/10011965348
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Assessment of favourableness for the tax system of Ukraine in the international context
Martynenko, Valentyna - In: Baltic Journal of Economic Studies 5 (2019) 2, pp. 124-130
Persistent link: https://www.econbiz.de/10012200978
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Tax misperception and its effects on decision making : literature review and behavioral taxpayer response model
Blaufus, Kay; Chirvi, Malte; Huber, Hans-Peter; … - In: The European accounting review 31 (2022) 1, pp. 111-144
Persistent link: https://www.econbiz.de/10013370824
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Tax buoyancy in Indonesia : an evaluation of tax structure and policy reforms
Sinaga, Suhut Tumpal; Ekananda, Mahjus; Gitaharie, Beta … - In: Economies : open access journal 11 (2023) 12, pp. 1-18
This study investigates tax buoyancies in Indonesia. It analyzes the cointegration relationship between the regional gross domestic product (RGDP), along with several control variables, and tax revenues. Focusing on personal income tax (PIT), corporate income tax (CIT), and value-added tax...
Persistent link: https://www.econbiz.de/10014480039
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Ease of paying taxes : the electronic tax system in Nigeria
Awai, Esther Stella; Oboh, Timothy - In: Accounting and taxation review : A&TR 4 (2020) 1, pp. 63-73
Persistent link: https://www.econbiz.de/10012207594