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What can we learn about uncertain tax benefits from FIN 48?

Blouin, Jennifer L.; Gleason, Cristi; Mills, Lillian F.; … - In: National tax journal 60 (2007) 3, pp. 521-535

Persistent link: https://www.econbiz.de/10003580194

Risikoübernahme, Arbeitsanreiz und differenzierende Besteuerung

Niemann, Rainer (contributor) - 2007

In diesem Beitrag werden die Effekte symmetrischer und differenzierender Besteuerung auf die Portfoliowahl und den Arbeitsanreiz untersucht. Hierbei wird zunächst ein Portfoliomodell mit zwei riskanten Projekten im Ein-Personen-Kontext, d.h. ohne Arbeitsanreizproblem betrachtet. Symmetrische...

Persistent link: https://www.econbiz.de/10003567128

The proper tax base : structural fairness from an international and comparative perspective ; essays in honor of Paul McDaniel

Brauner, Yariv (contributor); McDaniel, Paul R. (honouree); … - 2012

Persistent link: https://www.econbiz.de/10009521607

Reminders & recidivism : evidence from tax filing & EITC participation among low-income nonfilers

Guyton, John; Manoli, Dayanand S.; Schafer, Brenda; … - 2016

Persistent link: https://www.econbiz.de/10011433316

Optimal sales tax rebates and tax enforcement consumers

Arbex, Marcelo; Mattos, Enlinson - In: Oxford economic papers 67 (2015) 2, pp. 479-493

Persistent link: https://www.econbiz.de/10011346181

The elasticity of taxable income in the presence of deduction possibilities

Doerrenberg, Philipp; Peichl, Andreas; Siegloch, Sebastian - 2015

Several recent studies show that the elasticity of taxable income (ETI) is not a sufficient statistic for the welfare costs of taxation due to factors such as taxbase shifting. This paper provides an additional argument demonstrating the non-sufficiency of the ETI, namely tax deductions....

Persistent link: https://www.econbiz.de/10010528302