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Tax incidence and tax avoidance
Dyreng, Scott D.; Jacob, Martin; Jiang, Xu; Müller, … - In: Contemporary accounting research : the journal of the … 39 (2022) 4, pp. 2622-2656
Persistent link: https://www.econbiz.de/10013464946
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Excise taxes, over-shifting, cross-elasticity, and tax revenue
Dutkowsky, Donald H.; Sullivan, Ryan S. - In: Applied economics letters 24 (2017) 1/3, pp. 113-116
Persistent link: https://www.econbiz.de/10011703937
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ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)
Reister, Timo; Spengel, Christoph; Finke, Katharina; … - 2008
Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and distribution effects of tax reforms. Whereas widely recognized concepts of effective tax measures can provide important insights into the incentives of taxation they do not...
Persistent link: https://www.econbiz.de/10003793921
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ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)
Reister, Timo; Spengel, Christoph; Finke, Katharina; … - 2009
Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and distribution effects of tax reforms. Whereas widely recognized concepts of effective tax measures can provide important insights into the incentives of taxation they do not...
Persistent link: https://www.econbiz.de/10003873302
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ZEW Corporate Taxation Microsimulation Model (ZEW TaxcoMM)
Reister, Timo; Spengel, Christoph; Finke, Katharina; … - 2009
Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and distribution effects of tax reforms. Whereas widely recognized concepts of effective tax measures can provide important insights into the incentives of taxation they do not...
Persistent link: https://www.econbiz.de/10014210637
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Tax and the farmer
Sutherland, Alister - 1987
Persistent link: https://www.econbiz.de/10003468226
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Steuerwettbewerb in Europa : Theorie, Empirie und die Definition von Effektivsteuersätzen
Ruf, Martin - 2007 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003389028
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Estimating the distributional implications of the tax cuts and jobs act
Kallen, Cody; Mathur, Aparna - In: National tax journal 74 (2021) 3, pp. 721-759
Persistent link: https://www.econbiz.de/10012694627
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The measurement of effective tax rates : common themes in business management and economics
Lammersen, Lothar - 2002
Persistent link: https://www.econbiz.de/10013428484
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Steuerwettbewerb in Europa : Theorie, Empirie und die Definition von Effektivsteuersätzen
Ruf, Martin (contributor) - 2007
Problemstellung -- Problemstellung -- Theoretische Grundlagen -- Steuerwirkung -- Steuerwettbewerb -- Investitionsneutrale Besteuerung -- Effektivsteuersätze -- Bekannte Definitionen -- Die Zusammenführung der Definitionen -- Vergleich der Definitionen -- Steuerbelastungsvergleich -- Empirie...
Persistent link: https://www.econbiz.de/10014014333