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Prélèvement à la source de l'impôtsur le revenu et année de transition : quel impact pour les finances publiqueset l'équité intergénérationnelle?
Le Garrec, Gilles; Touze, Vincent - In: Revue d'économie politique 128 (2018) 6, pp. 1199-1234
Persistent link: https://www.econbiz.de/10012267230
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Wehr- und Zivildienst in Deutschland: Wer dient, wer nicht? / Basic Militaiy and Alternative Service in Germany: Who Serves, Who Doesn't?
Schneider, Thorsten - In: Jahrbücher für Nationalökonomie und Statistik 223 (2003) 5, pp. 603-622
Zusammenfassung Die Ableistung eines Wehr- oder Zivildienstes kann als „Naturalsteuer“ interpretiert werden. Folglich lässt sich die praktizierte Heranziehung zu einem dieser Dienste nach Kriterien der Steuergerechtigkeit beurteilen. Seit Einführung der Wehrpflicht in der Bundesrepublik...
Persistent link: https://www.econbiz.de/10014608959
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Restructuring the European VAT tax system: advantages and disadvantages of the adoption of a single-rate model - a study based on the Portuguese case
Catarino, João Ricardo; Moraes e Soares, Ricardo - In: European Journal of Government and Economics (EJGE) 8 (2019) 2, pp. 145-160
The common VAT system adopted by EU member states comprises a set of various rates, which differentiate the goods and services subject to this tax. However, from a technical and management point of view, it would be preferable to adopt a single tax rate as it reduces distortions and facilitates...
Persistent link: https://www.econbiz.de/10012218014
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The effect of the District of Columbia's assessment limitation on property tax equity
Sjoquist, David L. - In: Public finance review : PFR 43 (2015) 5, pp. 661-685
Persistent link: https://www.econbiz.de/10011336668
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Research on C2C e-commerce taxation based on mixed decision game
Yu, Jiamian; Yu, Haiyan - In: Journal of global information management 30 (2022) 3, pp. 1-14
Persistent link: https://www.econbiz.de/10012799404
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Desigualdad y sacrificio equitativo en la tributación por deciles de hogares en México
Aguilar Gutiérrez, Genaro - In: Economía, sociedad y territorio 21 (2021) 67, pp. 719-743
Persistent link: https://www.econbiz.de/10012616698
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Public finance and racism
Gale, William G. - In: National tax journal 74 (2021) 4, pp. 953-974
Persistent link: https://www.econbiz.de/10012876260
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Indirect tax structure prior to the introduction of GST : challenges and the need for a unified tax structure
Sury, M. M. - In: Vision : journal of Indian taxation 3 (2016) 2, pp. 1-30
Persistent link: https://www.econbiz.de/10011833325
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Determinants of voluntary tax compliant behaviours in Nigeria
Nwidobie, Barine Michael - In: International journal of critical accounting : IJCA 10 (2018) 1, pp. 59-69
Persistent link: https://www.econbiz.de/10011885494
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Restructuring the European VAT tax system : advantages and disadvantages of the adoption of a single-rate model : a study based on the Portuguese case
Catarino, João Ricardo; Soares, Ricardo de Moraes e - In: European journal of government and economics : EJGE 8 (2019) 2, pp. 145-160
The common VAT system adopted by EU member states comprises a set of various rates, which differentiate the goods and services subject to this tax. However, from a technical and management point of view, it would be preferable to adopt a single tax rate as it reduces distortions and facilitates...
Persistent link: https://www.econbiz.de/10012157117