Works matching DE "TAX reform"

Results: 2436

NOTE FROM THE EDITOR.

Published in:

Alaska Law Review, 2018, v. 35, n. 1, p. i

By:

Rosengart, Michael A.

Publication type:

Article

Does Taxing Business Owners Affect Employees? Evidence From A Change in the Top Marginal Tax Rate*.

Published in:

Quarterly Journal of Economics, 2024, v. 139, n. 1, p. 637, doi. 10.1093/qje/qjad040

By:

Risch, Max

Publication type:

Article

Use It or Lose It: Efficiency and Redistributional Effects of Wealth Taxation*.

Published in:

Quarterly Journal of Economics, 2023, v. 138, n. 2, p. 835, doi. 10.1093/qje/qjac047

By:

Guvenen, Fatih;
Kambourov, Gueorgui;
Kuruscu, Burhan;
Ocampo, Sergio;
Chen, Daphne

Publication type:

Article

Marginal Tax Rates and Income: New Time Series Evidence.

Published in:

Quarterly Journal of Economics, 2018, v. 133, n. 4, p. 1803, doi. 10.1093/qje/qjy008

By:

Mertens, Karel;
Olea, José Luis Montiel

Publication type:

Article

LABOR SUPPLY RESPONSE TO THE EARNED INCOME TAX CREDIT.

Published in:

Quarterly Journal of Economics, 1996, v. 111, n. 2, p. 605, doi. 10.2307/2946689

By:

Eissa, Nada;
Liebman, Jeffrey B.

Publication type:

Article

Tax incentives and the decision to purchase health insurance: Evidence from the self-employed.

Published in:

Quarterly Journal of Economics, 1994, v. 109, n. 3, p. 701, doi. 10.2307/2118419

By:

Gruber, Jonathan;
Poterba, James

Publication type:

Article

EFFICIENT TAX REFORM IN A DYNAMIC MODEL OF GENERAL EQUILIBRIUM.

Published in:

Quarterly Journal of Economics, 1985, v. 100, n. 2, p. 335, doi. 10.2307/1885385

By:

Chamley, Christophe

Publication type:

Article

SOME EFFECTS OF TAXES ON INFLATION.

Published in:

Quarterly Journal of Economics, 1976, v. 90, n. 4, p. 523, doi. 10.2307/1885319

By:

Pitchford, John;
Turnovsky, Stephen J.

Publication type:

Article

LAS MEDIDAS CAUTELARES DE ASEGURAMIENTO EN LOS PROCEDIMIENTOS TRIBUTARIOS.

Published in:

Revista Jurídica de la Universidad Autonóma de Madrid, 2012, n. 26, p. 17

By:

RODRIGUEZ-BEREIJO LEÓN, MARÍA

Publication type:

Article

The Jurisprudence of Taxpayer Rights in India: An Evolutionary Tale in Direct Taxation.

Published in:

Liverpool Law Review, 2019, v. 40, n. 3, p. 271, doi. 10.1007/s10991-019-09239-7

By:

Jha, Kinshuk

Publication type:

Article

Regulatory avoidance responses to private Country-by-Country Reporting.

Published in:

International Tax & Public Finance, 2025, v. 32, n. 1, p. 271, doi. 10.1007/s10797-024-09827-y

By:

Hugger, Felix

Publication type:

Article

Explaining the decline in the US labor share: taxation and automation.

Published in:

International Tax & Public Finance, 2023, v. 30, n. 6, p. 1481, doi. 10.1007/s10797-022-09755-9

By:

Heer, Burkhard;
Irmen, Andreas;
Süssmuth, Bernd

Publication type:

Article

Corporate taxes and union wages in the United States.

Published in:

International Tax & Public Finance, 2022, v. 29, n. 6, p. 1450, doi. 10.1007/s10797-022-09753-x

By:

Felix, R. Alison;
Hines Jr., James R.

Publication type:

Article

The impact of the international tax reforms under Pillar One and Pillar Two on MNE's investment costs.

Published in:

International Tax & Public Finance, 2022, v. 29, n. 6, p. 1495, doi. 10.1007/s10797-022-09750-0

By:

Hanappi, Tibor;
González Cabral, Ana Cinta

Publication type:

Article

Investor asset valuation under a wealth tax and a capital income tax.

Published in:

International Tax & Public Finance, 2022, v. 29, n. 4, p. 873, doi. 10.1007/s10797-021-09691-0

By:

Bjerksund, Petter;
Schjelderup, Guttorm

Publication type:

Article

How do taxpayers respond to tax subsidy for long-term savings? Evidence from Thailand's tax return data.

Published in:

International Tax & Public Finance, 2022, v. 29, n. 3, p. 726, doi. 10.1007/s10797-021-09687-w

By:

Muthitacharoen, Athiphat;
Burong, Trongwut

Publication type:

Article

Pandemic and progressivity.

Published in:

International Tax & Public Finance, 2022, v. 29, n. 2, p. 505, doi. 10.1007/s10797-021-09700-2

By:

Klemm, Alexander;
Mauro, Paolo

Publication type:

Article

Assessing income tax perturbations.

Published in:

International Tax & Public Finance, 2022, v. 29, n. 2, p. 472, doi. 10.1007/s10797-021-09673-2

By:

Christiansen, Vidar;
Jia, Zhiyang;
Thoresen, Thor O.

Publication type:

Article

The C-inefficiency of the EU-VAT and what can be done about it.

Published in:

International Tax & Public Finance, 2022, v. 29, n. 1, p. 215, doi. 10.1007/s10797-021-09683-0

By:

Cnossen, Sijbren

Publication type:

Article

Designing international tax reform: lessons from TCJA.

Published in:

International Tax & Public Finance, 2021, v. 28, n. 5, p. 1163, doi. 10.1007/s10797-021-09675-0

By:

Herzfeld, Mindy

Publication type:

Article

The impact of taxes on income mobility.

Published in:

International Tax & Public Finance, 2021, v. 28, n. 4, p. 794, doi. 10.1007/s10797-020-09629-y

By:

Alloza, Mario

Publication type:

Article

Mobility and the lifetime distributional impact of tax and transfer reforms.

Published in:

International Tax & Public Finance, 2021, v. 28, n. 4, p. 751, doi. 10.1007/s10797-020-09627-0

By:

Levell, Peter;
Roantree, Barra;
Shaw, Jonathan

Publication type:

Article

Expected effects of the US tax reform on other countries: global and local survey evidence.

Published in:

International Tax & Public Finance, 2020, v. 27, n. 6, p. 1608, doi. 10.1007/s10797-020-09618-1

By:

Boumans, Dorine;
Fuest, Clemens;
Krolage, Carla;
Wohlrabe, Klaus

Publication type:

Article

Does VAT have higher tax compliance than a turnover tax? Evidence from China.

Published in:

International Tax & Public Finance, 2020, v. 27, n. 2, p. 280, doi. 10.1007/s10797-019-09567-4

By:

Li, Jianjun;
Wang, Xuan

Publication type:

Article

A microsimulation analysis of marginal welfare-improving income tax reforms for New Zealand.

Published in:

International Tax & Public Finance, 2020, v. 27, n. 2, p. 409, doi. 10.1007/s10797-019-09558-5

By:

Creedy, John;
Gemmell, Norman;
Hérault, Nicolas;
Mok, Penny

Publication type:

Article

Which households matter most? Capturing equity considerations in tax reform via generalised social marginal welfare weights.

Published in:

International Tax & Public Finance, 2020, v. 27, n. 1, p. 153, doi. 10.1007/s10797-019-09543-y

By:

Madden, David;
Savage, Michael

Publication type:

Article

Introduction to the special issue.

Published in:

International Tax & Public Finance, 2018, v. 25, n. 6, p. 1401, doi. 10.1007/s10797-018-9520-5

By:

Kopczuk, Wojciech;
Peichl, Andreas;
LaLumia, Sara

Publication type:

Article

The effect of VATs on government balance sheets.

Published in:

International Tax & Public Finance, 2017, v. 24, n. 6, p. 1141, doi. 10.1007/s10797-016-9406-3

By:

Ufier, Alex

Publication type:

Article

The effect of investment tax incentives: evidence from China’s value-added tax reform.

Published in:

International Tax & Public Finance, 2018, v. 25, n. 4, p. 913, doi. 10.1007/s10797-017-9475-y

By:

Zhang, Lei;
Chen, Yuyu;
He, Zongyan

Publication type:

Article

Investor valuations of Japan’s adoption of a territorial tax regime: quantifying the direct and competitive effects of international tax reform.

Published in:

International Tax & Public Finance, 2018, v. 25, n. 3, p. 581, doi. 10.1007/s10797-017-9465-0

By:

Bradley, Sebastien;
Dauchy, Estelle;
Hasegawa, Makoto

Publication type:

Article

Tax reforms and the underground economy: a simulation-based analysis.

Published in:

International Tax & Public Finance, 2018, v. 25, n. 2, p. 458, doi. 10.1007/s10797-017-9450-7

By:

Annicchiarico, Barbara;
Cesaroni, Claudio

Publication type:

Article

Corporate flat tax reforms and businesses' investment decisions: evidence from Switzerland.

Published in:

International Tax & Public Finance, 2017, v. 24, n. 6, p. 962, doi. 10.1007/s10797-017-9446-3

By:

Galletta, Sergio;
Redonda, Agustin

Publication type:

Article

Introducing an IP license box in Switzerland: quantifying the effects.

Published in:

International Tax & Public Finance, 2017, v. 24, n. 6, p. 927, doi. 10.1007/s10797-017-9441-8

By:

Chatagny, Florian;
Koethenbuerger, Marko;
Stimmelmayr, Michael

Publication type:

Article

Information, belief elicitation and threshold effects in the 5X1000 tax scheme: a framed field experiment.

Published in:

International Tax & Public Finance, 2017, v. 24, n. 6, p. 1026, doi. 10.1007/s10797-017-9474-z

By:

Becchetti, Leonardo;
Pelligra, Vittorio;
Reggiani, Tommaso

Publication type:

Article

Indirect tax reform and the specification of demand: the case of Ireland.

Published in:

International Tax & Public Finance, 2016, v. 23, n. 2, p. 368, doi. 10.1007/s10797-015-9362-3

By:

Savage, Michael

Publication type:

Article

Institutional quality and capital taxation.

Published in:

International Tax & Public Finance, 2016, v. 23, n. 1, p. 25, doi. 10.1007/s10797-014-9346-8

By:

Araujo, Luis;
Arvate, Paulo

Publication type:

Article

Personal taxation of capital income and the financial leverage of firms.

Published in:

International Tax & Public Finance, 2016, v. 23, n. 1, p. 48, doi. 10.1007/s10797-015-9349-0

By:

Fossen, Frank;
Simmler, Martin

Publication type:

Article

The rise in female employment and the role of tax incentives. An empirical analysis of the Swedish individual tax reform of 1971.

Published in:

International Tax & Public Finance, 2014, v. 21, n. 5, p. 894, doi. 10.1007/s10797-013-9283-y

By:

Selin, Håkan

Publication type:

Article

Should the Japanese tax system be more progressive? An evaluation using the simulated SMCFs based on the discrete choice model of labor supply.

Published in:

International Tax & Public Finance, 2015, v. 22, n. 1, p. 144, doi. 10.1007/s10797-014-9303-6

By:

Bessho, Shun-ichiro;
Hayashi, Masayoshi

Publication type:

Article

Tax reforms and the capital structure of banks.

Published in:

International Tax & Public Finance, 2014, v. 21, n. 4, p. 645, doi. 10.1007/s10797-014-9321-4

By:

Hemmelgarn, Thomas;
Teichmann, Daniel

Publication type:

Article

Social welfare effects of tax-benefit reform under endogenous participation and unemployment: an ordinal approach.

Published in:

International Tax & Public Finance, 2014, v. 21, n. 2, p. 198, doi. 10.1007/s10797-012-9263-7

By:

Baalen, Brigitte;
Müller, Tobias

Publication type:

Article

Pro-poor indirect tax reforms, with an application to Mexico.

Published in:

International Tax & Public Finance, 2014, v. 21, n. 1, p. 87, doi. 10.1007/s10797-012-9260-x

By:

Duclos, Jean-Yves;
Makdissi, Paul;
Araar, Abdelkrim

Publication type:

Article

Indirect tax harmonization and global public goods.

Published in:

International Tax & Public Finance, 2014, v. 21, n. 1, p. 29, doi. 10.1007/s10797-012-9246-8

By:

Karakosta, Ourania;
Kotsogiannis, Christos;
Lopez-Garcia, Miguel-Angel

Publication type:

Article

Measuring revenue responses to tax rate changes in multi-rate income tax systems: behavioural and structural factors.

Published in:

International Tax & Public Finance, 2013, v. 20, n. 6, p. 974, doi. 10.1007/s10797-012-9255-7

By:

Creedy, John;
Gemmell, Norman

Publication type:

Article

Pollution and reforms of domestic and trade taxes towards uniformity.

Published in:

International Tax & Public Finance, 2013, v. 20, n. 5, p. 753, doi. 10.1007/s10797-012-9241-0

By:

Michael, Michael;
Hatzipanayotou, Panos

Publication type:

Article

Tax compliance under tax regime changes.

Published in:

International Tax & Public Finance, 2013, v. 20, n. 2, p. 225, doi. 10.1007/s10797-012-9222-3

By:

Heinemann, Friedrich;
Kocher, Martin

Publication type:

Article

Progressive taxes and firm births.

Published in:

International Tax & Public Finance, 2013, v. 20, n. 1, p. 129, doi. 10.1007/s10797-012-9218-z

By:

Bacher, Hans;
Brülhart, Marius

Publication type:

Article

Tax reform, the informal economy, and bank financing of capital formation.

Published in:

International Tax & Public Finance, 2013, v. 20, n. 1, p. 1, doi. 10.1007/s10797-012-9213-4

By:

Feltenstein, Andrew;
Shamloo, Maral

Publication type:

Article

Capital tax competition and social security.

Published in:

International Tax & Public Finance, 2012, v. 19, n. 6, p. 819, doi. 10.1007/s10797-011-9209-5

By:

Batina, Raymond

Publication type:

Article

On the political economics of tax reforms: survey and empirical assessment.

Published in:

International Tax & Public Finance, 2012, v. 19, n. 4, p. 598, doi. 10.1007/s10797-012-9226-z

By:

Castanheira, Micael;
Nicodème, Gaëtan;
Profeta, Paola

Publication type:

Article