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Measuring revenue responses to tax rate changes in multi-rate income tax systems: behavioural and structural factors
Creedy, John; Gemmell, Norman - In: International tax and public finance 20 (2013) 6, pp. 974-991
Persistent link: https://www.econbiz.de/10010338364
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The effect of public disclosure on reported taxable income : evidence from individuals and corporations in Japan
Hasegawa, Makoto; Hoopes, Jeffrey L.; Ishida, Ryo; … - In: National tax journal 66 (2013) 3, pp. 571-607
Persistent link: https://www.econbiz.de/10010256363
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Boxing and martial arts company, a tax case
Mindzak, Justin; Zeng, Tao - In: Accounting perspectives : a journal of The Canadian … 14 (2015) 4, pp. 330-333
Persistent link: https://www.econbiz.de/10011441555
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Searching for the inclusive growth tax grail : the distributional impact of growth enhancing tax reform in Ireland
O'Connor, Brendan; Hynes, Terence; Haugh, David; … - In: The economic and social review 47 (2016) 1, pp. 155-184
Persistent link: https://www.econbiz.de/10011482990
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Handbuch Besteuerung privater Kapitalanlagen
Moritz, Joachim; Strohm, Joachim; Enders, Björn; … - 2017
Persistent link: https://www.econbiz.de/10011491181
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Provision for income tax expense ASC 740 : a teaching note
Miller, Tad; Miller, Lindsay; Tolin, Jeffrey - In: Journal of accounting education 35 (2016), pp. 102-126
Persistent link: https://www.econbiz.de/10011507868
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The elasticity of taxable labour income in the Netherlands
Jongen, Egbert L. W.; Stoel, Maaike - 2016
Persistent link: https://www.econbiz.de/10011555122
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Tax filing choices for the household
Costa, Carlos E. da; Diniz, Érica - In: Brazilian review of econometrics : BRE ; the review of … 36 (2016) 1, pp. 63-96
Persistent link: https://www.econbiz.de/10011538977
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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
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Faire Steuerbasis für künftige Herausforderungen notwendig : eine Erwiderung
Färber, Gisela; Kühl, Carsten; Alt, Denis - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 94 (2014) 8, pp. 579-582
Persistent link: https://www.econbiz.de/10010407278