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Individual taxation and inflation

Kantawala, Amita S. - In: The Indian economic journal 63 (2016) 4, pp. 606-622

Persistent link: https://www.econbiz.de/10012229038

Einkommensbesteuerung in Deutschland und Frankreich : ein Vergleich der Konzeptionen gleichmäßiger Besteuerung

Sachs, Holger - 1998

Persistent link: https://www.econbiz.de/10000668416

Income taxes and compliance costs : how are they related?

Marcuss, Rosemary D.; Contos, George; Guyton, John; … - In: National tax journal 66 (2013) 4, pp. 833-853

Persistent link: https://www.econbiz.de/10010256964

What drives tax refund maximization from inter-temporal loss usage? : evidence from the German taxpayer panel

Werdt, Clive - 2015

This paper investigates the inter-temporal loss usage of tax units in Germany. Tax units that experience a loss in a year can offset that loss with positive income from adjacent year to receive a tax refund. Similar to companies, tax units can employ losses as carry-back in the year before the...

Persistent link: https://www.econbiz.de/10010473168