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117
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111
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106
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96
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89
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88
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87
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87
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86
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86
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85
Sauvy, Alfred
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83
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80
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78
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77
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74
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11
Replacing the federal income tax : hearings before the Committee on Ways and Means, House of Representatives, One Hundred Fourth Congress, ...
1996
Persistent link: https://www.econbiz.de/10000951680
Saved in:
12
Analysis of the tax equity and fiscal responsibility act of 1982
1982
Persistent link: https://www.econbiz.de/10001677817
Saved in:
13
A horizontal equity analysis of the minimum tax provisions : 1976 - 1986 tax acts
Anderson, Kenneth E.
- In:
The journal of the American Taxation Association : a …
10
(
1988
)
1
,
pp. 7-25
Persistent link: https://www.econbiz.de/10001143948
Saved in:
14
German Income Tax Policy Between Equity and Efficiency
Van Den Hauwe, Ludwig
-
2011
Equity and efficiency are usually regarded as the main objectives of tax policy. Commenting on Dr. Reginald Hansen´s doctoral dissertation, the author analyses the meaning of the equity-efficiency trade-off framework in the context of the ongoing debate regarding the reform of the German...
Persistent link: https://www.econbiz.de/10013120857
Saved in:
15
Tax Havens and Tax Equity
Wilson, Tim
-
2015
The phrase "tax haven" is often used in political debate about tax equity, generally in a negative tone. The purpose of this paper is to examine the ways tax havens are used by U.S. taxpayers, and to comment on the effect of tax havens on tax equity
Persistent link: https://www.econbiz.de/10013012647
Saved in:
16
Tax Justice as Social License : The Fair Tax Mark
Christians, Allison
-
2021
Tax justice advocates have spent the past decade building public consciousness about the tax planning practices of financial elites and large multinational corporations. They approached the project from a series of angles, from grassroots name-and-shame campaigns to documentary filmmaking to...
Persistent link: https://www.econbiz.de/10013246432
Saved in:
17
Equalization of taxation
W. M
-
1849
Persistent link: https://www.econbiz.de/10012343307
Saved in:
18
The domain of desert principles for taxation
Sheffrin, Steven M.
- In:
Erasmus journal for philosophy and economics : EJPE
11
(
2018
)
2
,
pp. 220-244
Persistent link: https://www.econbiz.de/10011996296
Saved in:
19
Die Entstehung der Einkommensteuer : eine historische Betrachtung ihrer Anfänge und Entwicklung
Sahm, Reiner
-
2023
Die liberale Denkweise der Aufklärung als Fundament steuerpolitischer Ansichten -- Die Ursprünge der Einkommensteuer in Großbritannien -- Die Entwicklung der Einkommensteuer in Deutschland -- Vom Rechtsstaat zum Gerechtigkeitsstaat.
Persistent link: https://www.econbiz.de/10014362506
Saved in:
20
The role of political elites in income tax system design and tax fairness
Wilkinson, Brett R.
;
Hageman, Amy M.
- In:
The British accounting review : the journal of the …
55
(
2023
)
3
,
pp. 1-21
Persistent link: https://www.econbiz.de/10014365056
Saved in:
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