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A note on the taxation of couples under income uncertainty
Corneo, Giacomo - In: FinanzArchiv : European journal of public finance 69 (2013) 1, pp. 129-134
Persistent link: https://www.econbiz.de/10009724790
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The choice of the personal income tax base
Gordon, Roger H.; Kopczuk, Wojciech - 2011
Persistent link: https://www.econbiz.de/10009735313
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The elasticity of taxable income in New Zealand
Claus, Iris; Creedy, John; Teng, Josh - In: Fiscal studies : the journal of the Institute for … 33 (2012) 3, pp. 287-303
Persistent link: https://www.econbiz.de/10009660125
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The biased effect of aggregated and disaggregated income taxation on investment decisions
Fochmann, Martin; Kiesewetter, Dirk; Sadrieh, Abdolkarim - In: Journal of institutional and theoretical economics : JITE 168 (2012) 3, pp. 519-545
Persistent link: https://www.econbiz.de/10009623559
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The elasticity of taxable income and income-shifting between tax bases : what is “real” and what is not?
Harju, Jarkko; Matikka, Tuomas - 2013
Persistent link: https://www.econbiz.de/10010358573
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2013 national taxpayer advocate report
Strobel, Caroline D. - In: The journal of corporate accounting & finance 25 (2013/14) 1, pp. 79-81
Persistent link: https://www.econbiz.de/10010226442
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The elasticity of taxable income and income-shifting : what is "real" and what is not?
Harju, Jarkko; Matikka, Tuomas - 2014
Previous literature shows that income taxation significantly affects the behavior of high-income earners and business owners. However, it is still unclear how much of the response is due to changes in effort and other real economic activity, and how much is caused by tax avoidance and tax...
Persistent link: https://www.econbiz.de/10010383875
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The choice of the personal income tax base
Gordon, Roger H.; Kopczuk, Wojciech - 2014
Persistent link: https://www.econbiz.de/10010386209
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The association between deferred tax assets and liabilities and future tax payments
Laux, Rick C. - In: The accounting review : a publication of the American … 88 (2013) 4, pp. 1357-1383
Persistent link: https://www.econbiz.de/10009785597
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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