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Pressione fiscale e evasione fiscale : un'analisi degli aspetti strutturali e delle caratteristiche di lungo periodo in Italia
Chiarini, Bruno; Marzano, Elisabetta; Schneider, Friedrich - In: Saggi di economia della tassazione : [Società Italiane …, (pp. 119-139). 2009
Persistent link: https://www.econbiz.de/10003993229
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Il cuneo fiscale sul lavoro : rassegna della letteratura e analisi del caso italiano
Marino, Maria Rosaria; Staderini, Alessandra - In: Politica economica : rivista di studi e ricerche per la … 26 (2010) 2, pp. 203-239
Persistent link: https://www.econbiz.de/10008826481
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Italy's corporate tax reforms and firm-specific tax rates in the period 1998 - 2012
Parisi, Valentino - In: Studi economici : rivista quadrimestrale 68 (2013) 3, pp. 51-68
Persistent link: https://www.econbiz.de/10010513387
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Tax rates and tax evasion : an empirical analysis of the long-run aspects in Italy
Chiarini, Bruno; Marzano, Elisabetta; Schneider, Friedrich - In: European journal of law and economics 35 (2013) 2, pp. 273-293
Persistent link: https://www.econbiz.de/10009732208
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Tax Rates and Tax Evasion : An Empirical Analysis of the Structural Aspects and Long-Run Characteristics in Italy
Chiarini, Bruno - 2009
By using official time series of the Italian evaded VAT base (Ministry of Finance) for the period 1980-2004 we investigate empirically the long-run characteristics of tax evasion and the relationship with the tax burden. We focus on three important issues not analyzed so far. First, using...
Persistent link: https://www.econbiz.de/10013159057
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Tax Rates and Tax Evasion : An Empirical Analysis of the Structural Aspects and Long-Run Characteristics in Italy
Chiarini, Bruno; Marzano, Elisabetta; Schneider, Friedrich - 2021
By using official time series of the Italian evaded VAT base (Ministry of Finance) for the period 1980-2004 we investigate empirically the long-run characteristics of tax evasion and the relationship with the tax burden. We focus on three important issues not analyzed so far. First, using...
Persistent link: https://www.econbiz.de/10013325260
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Tax rates and tax evasion : an empirical analysis of the structural aspects and long-run characteristics in Italy
Chiarini, Bruno (contributor);  … - 2008
By using official time series of the Italian evaded VAT base (Ministry of Finance) for the period 1980-2004 we investigate empirically the long-run characteristics of tax evasion and the relationship with the tax burden. We focus on three important issues not analyzed so far. First, using...
Persistent link: https://www.econbiz.de/10003688793
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Internationale Entwicklungstendenzen nationaler Steuersysteme - von der direkten zur indirekten Besteuerung?
Bach, Stefan; Scheremet, Wolfgang; Seidel, Bernhard; … - 2001
Die Studie bietet einen Überblick über die Entwicklungstendenzen der Steuersysteme ausgewählter OECD-Länder im Verlauf der letzten Jahrzehnte. Die quantitative Entwicklung wird anhand diverser OECD-Statistiken illustriert. Länderkapitel zeichnen die Steuerpolitik nach und arbeiten deren...
Persistent link: https://www.econbiz.de/10011402077
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Internationale Entwicklungstendenzen nationaler Steuersysteme - von der direkten zur indirekten Besteuerung?
Bach, Stefan; Scheremet, Wolfgang; Seidel, Bernhard; … - 2001
Persistent link: https://www.econbiz.de/10001627941
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Produktionsmittelbesteuerung der Landwirtschaft in ausgewählten EU-Partnerländern : Forschungsvorhaben der Bundesanstalt für Landwirtschaft und Ernährung
Parsche, Rüdiger; Nam, Chang-woon; Radulescu, Doina; … - 2004
Das ifo Institut untersuchte im Auftrag der Bundesanstalt für Landwirtschaft und Ernährung (BLE) die Besteuerung bestimmter Produktionsmittel in ausgewählten EU-Mitgliedstaaten. Neben einem steuerrechtlichen Teil, in dem die unterschiedlichen Regelungen in den einzelnen Ländern dargelegt...
Persistent link: https://www.econbiz.de/10011849029