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Measuring horizontal equity : a regression approach
Grasso, Lawrence P. - In: The journal of the American Taxation Association : a … 14 (1992) 2, pp. 123-133
Persistent link: https://www.econbiz.de/10001143918
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Corporate income tax and wages: a meta-regression analysis
Knaisch, Jonas; Pöschel, Carla - 2021
In this paper we apply meta-regression analysis to quantitatively review the growing empirical tax incidence literature that indicates a substantial burden of the corporate income tax falling on employees. While most studies report large negative wage elasticities to corporate taxes, our...
Persistent link: https://www.econbiz.de/10012483441
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Ertragsbesteuerung aktienbezogener Einkünfte im Privatvermögen : eine kritische Analyse unter besonderer Berücksichtigung der BFH-Rechtsprechung zu privaten Devisentermingeschäften...
Heuer, Heiko - In: Steuer und Wirtschaft : StuW ; Zeitschrift für die … 69 (1992) 4, pp. 313-332
Persistent link: https://www.econbiz.de/10001133338
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Loss evasion and tax aversion
Engström, Per (contributor) - 2011
Persistent link: https://www.econbiz.de/10009380206
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Loss evasion and tax aversion
Engström, Per; Nordblom, Katarina; Ohlsson, Henry; … - 2011
is important for tax design but also for understanding human behavior in general. The predictions of prospect theory can … be contrasted to those of expected utility theory. We use data for 3.6 million Swedish taxpayers for the income year 2006 … experimental literature. -- loss aversion ; prospect theory ; tax compliance ; quasi-experiment ; regression kink ; regression …
Persistent link: https://www.econbiz.de/10009381291
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Recent evidence on taxpayers' reporting decision in Greece : a quantile regression approach
Kaditi, Eleni A.; Nitsi, Elisavet I. - 2011
Persistent link: https://www.econbiz.de/10009158118
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The effect of state tax preferences on the living arrangements of elderly individuals
Pan, Jie; Wagner, Gary A. - In: International advances in economic research : IAER ; an … 17 (2011) 2, pp. 193-210
Persistent link: https://www.econbiz.de/10009302956
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Recent evidence on taxpayers' reporting decision in Greece : a quantile regression approach
Kaditi, Eleni A.; Nitsi, Elisavet I. - In: European research studies : an international … 16 (2013) 2, pp. 3-24
Persistent link: https://www.econbiz.de/10011387547
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Symmetry on reporting noncompliance of sole proprietor income : a censored quantile regression analysis of the TCMP data
Chen, William W. S.; Ho, Chih-chin - In: Special studies in federal tax statistics (2000/01), pp. 3-8
Persistent link: https://www.econbiz.de/10001757631
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Tax rates and economic growth in the OECD countries (1950 - 1990)
Padovano, Fabio; Galli, Emma - In: Economic inquiry : journal of the Western Economic … 39 (2001) 1, pp. 44-57
Persistent link: https://www.econbiz.de/10001549117