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Nutahara, Kengo - In: Journal of the Japanese and international economies : … 36 (2015), pp. 56-72

Persistent link: https://www.econbiz.de/10011380596

Umweltsteuern in der Spannung zwischen Lenkungsfunktion und fiskalischer Funktion : Bedingungen für eine ökologische Steuerreform

Schneider, Peter - 1997

Persistent link: https://www.econbiz.de/10000950854

Fiscal policy and the structure of production in a two-sector developing economy

Turnovsky, Stephen J.; Basher, Md. A. - In: Journal of development economics 88 (2009) 2, pp. 205-216

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Macroeconomic modeling of tax policy : a comparison of current methodologies

Auerbach, Alan J.; Grinberg, Itai; Barthold, Thomas A.; … - In: National tax journal 70 (2017) 4, pp. 819-835

Persistent link: https://www.econbiz.de/10011833757

Decomposing revenue effects of tax evasion, base broadening and tax rate reduction

Das-Gupta, Arindam; Gang, Ira N. - 1998 - (Revised)

This paper proposes a method for evaluating the impact of tax reform on tax revenues and the distribution of the tax burden. The technique consists of decomposing actual revenue relative to potential revenue into components attributable to (i) changes in the tax rate structure (ii) deductions...

Persistent link: https://www.econbiz.de/10011577186