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Empirical measurement of horizontal inequity

Jenkins, Stephen - 1988

Persistent link: https://www.econbiz.de/10000124652

Testing for horizontal inequity econometrically

Parker, Simon C.; Lambert, Peter J. - 1997

Persistent link: https://www.econbiz.de/10000641299

Gender equality and taxation : a UK case study

De Henau, Jérôme; Himmelweit, Susan; Santos, Cristina - In: Taxation and gender equity : a comparative analysis of …, (pp. 261-298). 2010

Persistent link: https://www.econbiz.de/10008688780

The neoliberal project : local taxation intervention in Scotland

Cooper, Christine; Danson, Mike; Whittam, Geoff; … - In: Critical perspectives on accounting : an international … 21 (2010) 3, pp. 195-210

Persistent link: https://www.econbiz.de/10003977052

Fair inheritance taxation in the presence of tax planning

Wrede, Matthias - 2013 - This version: March 2013

This paper presents an analysis of the extent to which tax planning affects the level of the inheritance tax rate that is perceived to be fair. In a factorial survey conducted in Germany, tax planning was found to increase the fair tax rate by approximately 4 percentage points. The fair tax rate...

Persistent link: https://www.econbiz.de/10009718483