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Revenue and incentive effects of basis step-up at death : lessons from the 2010 "voluntary" estate tax regime
Gordon, Robert N.; Joulfaian, David; Poterba, James M. - In: The American economic review 106 (2016) 5, pp. 662-667
Persistent link: https://www.econbiz.de/10011700363
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Social networks and tax avoidance : evidence from a well-defined Norwegian tax shelter
Alstadsæter, Annette; Kopczuk, Wojciech; Telle, Kjetil - In: International tax and public finance 26 (2019) 6, pp. 1291-1328
Persistent link: https://www.econbiz.de/10012487530
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Taxing wealth in an uncertain world
Hemel, Daniel - In: National tax journal 72 (2019) 4, pp. 755-776
Persistent link: https://www.econbiz.de/10012295499
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The impact of cash and card transactions on VAT collection efficiency
Madzharova, Boryana - In: The usage, costs and benefits of cash - revisited : …, (pp. 521-559). 2014
Persistent link: https://www.econbiz.de/10011606621
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Taxing mobile capital and profits : the Nordic welfare states
Schjelderup, Guttorm - In: Nordic economic policy review (2015) 2, pp. 91-114
Persistent link: https://www.econbiz.de/10011568195
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The impact of corporate income taxation on location choice of investments : separate accounting versus formula apportionment
Celebi, Hulya - In: The impact of globalization on international finance …, (pp. 1-14). 2018
This paper investigates the impact of separate accounting (SA) versus that of formula apportionment (FA) on investment decisions in high- and low-corporate income tax countries. As the investment decisions of multinational enterprises are commonly taken by managers and not by owners, the focus...
Persistent link: https://www.econbiz.de/10012233689
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Assessment regressivity and property taxation
McMillen, Daniel P.; Singh, Ruchi - In: The journal of real estate finance and economics 60 (2020) 1/2, pp. 155-169
Persistent link: https://www.econbiz.de/10012226649
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Can specialized tax software reduce tax compliance costs in developing countries?
Yilmaz, Fatih; Coolidge, Jacqueline - In: Issues in public sector economics : empirical analysis …, (pp. 89-119). 2017
Persistent link: https://www.econbiz.de/10011862438
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International taxation and cross-border banking
Huizinga, Harry; Voget, Johannes; Wagner, Wolf - In: American economic journal : a journal of the American … 6 (2014) 2, pp. 94-125
Persistent link: https://www.econbiz.de/10010372696
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Tools for measuring variables influencing customers' adoption of online tax services
Indrawati; Grenny, D.; Syarifuddin - In: Managing learning organization in industry 4.0 : …, (pp. 47-51). 2020
Persistent link: https://www.econbiz.de/10012259306