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Elusión tributaria y la recaudación del impuesto a la renta en el Perú.
- Published in:
- Revista de Ciencias Sociales (13159518), 2024, v. 30, p. 437
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- Article
DESCRIPTIVE ANALYSIS OF THE FINANCING OF LOCAL SELF-GOVERNMENT UNITS WITH SPECIAL REFERENCE TO THE MUNICIPALITY OF STRUMICA.
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- Knowledge: International Journal, 2024, v. 65, n. 1, p. 49
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- Article
Análisis de la progresividad fiscal en México. Un estudio a través del índice de Kakwani.
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- Análisis Económico, 2024, v. 39, n. 102, p. 167, doi. 10.24275/uam/azc/dcsh/ae/2024v39n102/Delfin
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- Article
ILLICIT FINANCIAL FLOW AND ECONOMIC DEVELOPMENT IN NIGERIA.
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- Journal of Academic Research in Economics, 2024, v. 16, n. 2, p. 428
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- Article
Tax and Globalisation: Toward a New Social Contract.
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- Oxford Journal of Legal Studies, 2024, v. 44, n. 3, p. 487, doi. 10.1093/ojls/gqae010
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- Article
The Efficiency of Interactive Voice Response Systems and Tax Compliance: A Field Experiment by the California Franchise Tax Board.
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- Journal of the American Taxation Association, 2024, v. 46, n. 2, p. 63, doi. 10.2308/JATA-19-030
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- Article
Subordinate or Entitled Partner? The Effects of Taxpayer News on Political Trust and Demands for Government Accountability.
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- Western Journal of Communication, 2024, v. 88, n. 1, p. 170, doi. 10.1080/10570314.2022.2155068
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- Article
Tax revenue effort and aid in fragile states: The case of Comoros.
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- South African Journal of Economics, 2022, v. 90, n. 2, p. 175, doi. 10.1111/saje.12312
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- Article
A TAX ON GROSS FIZXED ASSETS AS A MINIMUM CORPORATE TAX FOR SOUTH AFRICA.
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- South African Journal of Economics, 2000, v. 68, n. 3, p. 403
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- Article
E-RECORDS READINESS AT THE NATIONAL ARCHIVES OF ZIMBABWE.
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- Mousaion, 2012, v. 30, n. 2, p. 108
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- Article
Policy Forum: How Does Quebec Exercise Its Fiscal Autonomy?
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2023, v. 71, n. 3, p. 779, doi. 10.32721/ctj.2023.71.3.pf.godbout-en
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- Article
Policy Forum: Constraints on Provincial Fiscal Autonomy Arising from Tax Collection Agreements.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2023, v. 71, n. 3, p. 735, doi. 10.32721/ctj.2023.71.3.pf.gagne-dube-en
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- Article
Policy Forum: Editors' Introduction--Decentralized Tax Collection at Home and Abroad.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2023, v. 71, n. 3, p. 731, doi. 10.32721/ctj.2023.71.3.pf.editors
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- Article
The Unintended Consequences of Semi-Autonomous Revenue Agencies.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2023, v. 71, n. 2, p. 652
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- Article
FINANCES OF THE NATION: IS THERE TAX CONVERGENCE AMONG OECD COUNTRIES?
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 375, doi. 10.32721/ctj.2022.70.2.fon
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- Publication type:
- Article
Payment Tax Gap and Collection Efforts /Tax Gap for Federal Excise Duty on Cigarettes .
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 1019, doi. 10.32721/ctj.2021.69.3.ctr
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- Article
INTERACTION OF SECTION 160 AND GAAR: FACTUAL ARM’S-LENGTH TEST DISTILLED.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 940, doi. 10.32721/ctj.2021.69.3.cc
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- Publication type:
- Article
COVID-19 Blunts Alberta Challenge to Federal-Provincial Income Tax.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 2, p. 362, doi. 10.32721/ctj.2021.69.1.ctr
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- Article
Policy Forum: Should the Canada Revenue Agency Also Be a Social Benefits Agency?
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 2, p. 87, doi. 10.32721/ctj.2021.69.1.pf.robson
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- Article
Policy Forum: Should the Canada Revenue Agency Also Be a Social Benefits Agency?
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 1, p. 87, doi. 10.32721/ctj.2021.69.1.pf.robson
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- Article
Policy Forum: Improving the Canada Revenue Agency’s Delivery of Social Benefits—A Practitioner’s Perspective.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 1, p. 115, doi. 10.32721/ctj.2021.69.1.pf.neilson
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- Article
Policy Forum: Re-Envisaging the Canada Revenue Agency—From Tax Collector to Benefit Delivery Agent.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 1, p. 99, doi. 10.32721/ctj.2021.69.1.pf.petit
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- Article
Taxing the Digital Economy Post BEPS... Seriously.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2019, v. 67, n. 3, p. 888, doi. 10.32721/ctj.2019.67.3.ctr
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- Article
Public Finance Goes Digital.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2018, v. 66, n. 4, p. 1094
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- Article
Taxation without Information: The Institutional Foundations of Modern Tax Collection.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2017, v. 65, n. 4, p. 1096
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- Article
THE EXORBITANT POWERS OF AUDIT--THE POTENTIAL FOR ABUSE AND MISUSE.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2016, v. 64, n. 2, p. 452
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- Article
QUEBEC "YEAR-END SHUFFLE" SUBJECT TO PROVINCIAL GAAR.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2016, v. 64, n. 2, p. 456
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- Publication type:
- Article
TAX COLLECTION: THE RISK OF LESS THAN FAIR MARKET VALUE PROPERTY TRANSFERS.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2014, v. 62, n. 2, p. 501
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- Article
Policy Forum: How Serious Is the Problem of Base Erosion and Profit Shifting?
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2014, v. 62, n. 2, p. 443
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- Article
La pratique du droit fiscal: D'hier à demain.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, p. 31
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- Article
ZEN AND THE ART OF COLLECTING INTEREST ON DIRECTORS' TAX DEBTS.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 4, p. 963
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- Article
Curtailing Income Tax Relief for Cosmetic Medical Expenses.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 3, p. 529
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- Article
THE INTERACTION OF GAAR AND WITHHOLDING TAX.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 1, p. 106
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- Article
"Stock Options, R & D, and the R & D Tax Credit.".
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2008, v. 56, n. 4, p. 1055
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- Article
Report of the Auditor General of Canada to the House of Commons.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2006, v. 54, n. 1, p. 348
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- Article
Taxpayer Beliefs and Views: Two New Surveys.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2005, v. 53, n. 4, p. 1153
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- Article
THE TRANSITION FROM AN AUTONOMOUS TO AN INTEGRATED MANAGEMENT MODEL: A SELECTION OF CANADIAN TAX ISSUES.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2005, v. 53, n. 3, p. 781
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- Article
The High Costs of Controlling GST and VAT Evasion.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2005, v. 53, n. 3, p. 720
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- Publication type:
- Article
When Tax Collectors Become Collectors for Child Support and Student Loans: Jeopardizing the Revenue Base?
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2005, v. 53, n. 1, p. 301
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- Article
Confessions of a Tax Collector: One Man's Tour of Duty Inside the IRS (Book).
- Published in:
- 2004
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- Publication type:
- Book Review
IRS ISSUES A WARNING TO CANADIAN LAW FIRMS WITH US BRANCH OFFICES.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2004, v. 52, n. 2, p. 669
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- Publication type:
- Article
Policy Forum.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2004, v. 52, n. 2, p. 486
- Publication type:
- Article
Should Provinces Tax Non-Resident Athletes?
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2004, v. 52, n. 2, p. 428
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- Publication type:
- Article
To Disclose or Not To Disclose After-Tax Returns of Mutual Funds.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2003, v. 51, n. 5, p. 1908
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- Article
Evaluating the Use of Tax Amnesty by State Governments.
- Published in:
- Public Administration Review, 1986, v. 46, n. 3, p. 246, doi. 10.2307/3110440
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- Article
Occupational pensions, tenure, and taxes.
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- Journal of Pension Economics & Finance, 2011, v. 10, n. 3, p. 435, doi. 10.1017/S1474747210000089
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- Article
Expanding the R&E tax credit to drive innovation, competitiveness and prosperity.
- Published in:
- Journal of Technology Transfer, 2007, v. 32, n. 6, p. 617, doi. 10.1007/s10961-007-9046-y
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- Publication type:
- Article
Tax incentives for innovation: time to restructure the R&E tax credit.
- Published in:
- Journal of Technology Transfer, 2007, v. 32, n. 6, p. 605, doi. 10.1007/s10961-007-9045-z
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- Article
Are Tax Credits Effective in Developing Countries? The Recent Uruguayan Experience.
- Published in:
- Economía, 2018, v. 18, n. 2, p. 25, doi. 10.31389/eco.58
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- Publication type:
- Article
Reciprocity and Willingness to Pay Taxes: Evidence from a Survey Experiment in Latin America.
- Published in:
- Economía, 2016, v. 16, n. 2, p. 55, doi. 10.31389/eco.78
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- Publication type:
- Article