Works matching DE "TAX incidence"

Results: 1669

Saban, Pope, and the Benefits Theory of Taxation.

Published in:

Arizona State Law Journal, 2025, v. 57, n. 1, p. 171

By:

Chodorow, Adam

Publication type:

Article

ОЦІНКА ТА АНАЛІЗ РІВНЯ НЕОФІЦІЙНОГО ПРАЦЕВЛАШТУВАННЯ В УКРАЇНІ.

Published in:

Problems of Economy, 2025, v. 63, n. 1, p. 73, doi. 10.32983/2222-0712-2025-1-73-80

By:

С. Г., МОРОЗ;
Д. О., ЦИМБАЛ

Publication type:

Article

The Influence Mechanism of Public Environmental Concern on the Corporate Environmental Responsibility: Evidence from China.

Published in:

Polish Journal of Environmental Studies, 2025, v. 34, n. 4, p. 4201, doi. 10.15244/pjoes/190017

By:

Yuqing Liu;
Yafeng Liu

Publication type:

Article

Tax reform and the underground economy: a long-term global perspective.

Published in:

Journal of Economic Policy Reform, 2025, v. 28, n. 2, p. 103, doi. 10.1080/17487870.2024.2360959

By:

Jung, Hoyong

Publication type:

Article

Impact of income position information on perceived tax burden and preference for redistribution: An online survey.

Published in:

Canadian Journal of Economics, 2025, v. 58, n. 2, p. 609, doi. 10.1111/caje.70001

By:

Yamamura, Eiji

Publication type:

Article

TAXATION AUDIT, TAX CONTROL AND DUE DILIGENCE OF LARGE ENTERPRISES: STATE, TRENDS, DETERMINANTS OF DEVELOPMENT.

Published in:

Financial & Credit Activity: Problems of Theory & Practice, 2025, v. 2, n. 61, p. 141, doi. 10.55643/fcaptp.2.61.2025.4629

By:

Tatenko, Nazar;
Nazarova, Karina;
Kopotiienko, Tetiana;
Ovcharyk, Roman;
Rozdobudko, Valerii;
Novikova, Natalia

Publication type:

Article

Question: What Are the Key Updates in the FASB Income Tax Disclosure Requirements?

Published in:

Tax Executive, 2025, v. 77, n. 2, p. 60

By:

Alonso, Frances

Publication type:

Article

Macro Perspectives on Income Inequality.

Published in:

Journal of Economic Perspectives, 2025, v. 39, n. 2, p. 127, doi. 10.1257/jep.20241435

By:

Gomez, Matthieu

Publication type:

Article

Két ország, két út: Minimálbérrel élők adóterhei és jó(l)léte Írországban és Magyarországon.

Published in:

Economic Review / Kozgazdasagi Szemle, 2025, v. 72, p. 488, doi. 10.18414/KSZ.2025.5.488

By:

György, Gorjanecz;
Lívia, Lukovszki

Publication type:

Article

CURVA DE LAFFER: EL CASO DE LAS COMUNIDADES AUTONOMAS DE ESPAÑA (2010-2019).

Published in:

Economic Analysis Review / Revista de Análisis Económico, 2024, v. 39, n. 2, p. 107

By:

TORRES REMIREZ, JOSE;
RAMIREZ FRANCO, LUZ DARY;
SANCHEZ ANDRES, ANTONIO

Publication type:

Article

A családi adózás adóterhelésének jellemzői és helyettesíthetősége.

Published in:

Hungarian Statistical Review / Statisztikai Szemle, 2025, v. 103, n. 4, p. 345, doi. 10.20311/stat2025.04.hu0345

By:

Bonifert Éva, Szabóné

Publication type:

Article

Projected impact of the Portuguese sugar-sweetened beverage tax on obesity incidence across different age groups: A modelling study.

Published in:

2020

By:

Goiana-da-Silva, Francisco;
Severo, Milton;
Cruz e Silva, David;
Gregório, Maria João;
Allen, Luke N.;
Muc, Magdalena;
Morais Nunes, Alexandre;
Torres, Duarte;
Miraldo, Marisa;
Ashrafian, Hutan;
Rito, Ana;
Wickramasinghe, Kremlin;
Breda, João;
Darzi, Ara;
Araújo, Fernando;
Lopes, Carla

Publication type:

journal article

The Distributional Impacts of Environmental Reforms on Private Transportation in Ireland.

Published in:

Economic & Social Review, 2022, v. 53, n. 1, p. 1

By:

Tovar Reaños, Miguel A.

Publication type:

Article

DISTRIBUTION OF PUBLIC BURDENS AND BENEFITS BETWEEN CITY AND COUNTRY.

Published in:

Social Forces, 1933, v. 12, n. 2, p. 263, doi. 10.2307/2569751

By:

Cape, Thomas Wilson

Publication type:

Article

CONSUMPTION TAXES IN A LIFE-CYCLE FRAMEWORK: ARE SIN TAXES REGRESSIVE?

Published in:

Review of Economics & Statistics, 1995, v. 77, n. 3, p. 389, doi. 10.2307/2109902

By:

Lyon, Andrew B.;
Schwab, Robert M.

Publication type:

Article

The Heterogeneous Effects of Government Spending: It's All About Taxes.

Published in:

Review of Economic Studies, 2025, v. 92, n. 2, p. 1061, doi. 10.1093/restud/rdae032

By:

Ferriere, Axelle;
Navarro, Gaston

Publication type:

Article

Market Power in Coal Shipping and Implications for U.S. Climate Policy.

Published in:

Review of Economic Studies, 2024, v. 91, n. 4, p. 2508, doi. 10.1093/restud/rdad090

By:

Preonas, Louis

Publication type:

Article

Salience and Taxation with Imperfect Competition.

Published in:

Review of Economic Studies, 2024, v. 91, n. 1, p. 403, doi. 10.1093/restud/rdad028

By:

Kroft, Kory;
Laliberté, Jean-William;
Leal-Vizcaíno, René;
Notowidigdo, Matthew J

Publication type:

Article

Tax incidence and macroeconomic effects in a Kaleckian model when profits finance affects...

Published in:

Journal of Post Keynesian Economics, 1994, v. 16, n. 3, p. 391, doi. 10.1080/01603477.1994.11489992

By:

Mott, Tracy;
Slattery, Edward

Publication type:

Article

Fiscal Implications of the ECB's Bond Buying Program.

Published in:

Open Economies Review, 2013, v. 24, n. 5, p. 843, doi. 10.1007/s11079-013-9284-6

By:

De Grauwe, Paul;
Ji, Yuemei

Publication type:

Article

بررسی رابطه بین متغیرهای کلان اقتصادی و فرار مالیاتی با استفاده از رهیافتهای غیر خطی.

Published in:

Stable Economy Journal, 2024, v. 5, n. 2, p. 151, doi. 10.22111/sedj.2024.47262.1415

By:

معصومه مطلبی;
محمد علیزاده

Publication type:

Article

Die neue BFH-Rechtsprechung zu Earn-Out-Klauseln bei Veräußerung von Mitunternehmeranteilen — Kritische Würdigung und praktische Implikationen.

Published in:

FinanzRundschau, 2024, v. 106, n. 16, p. 746, doi. 10.9785/fr-2024-1061604

By:

Nowak, Benjamin

Publication type:

Article

Gewinne ausschütten oder mit verkaufen? – Eine ökonomische Analyse — Vorteile aus der Kombination von Abgeltungsteuer und Teileinkünfteverfahren.

Published in:

FinanzRundschau, 2024, v. 106, n. 8, p. 363, doi. 10.9785/fr-2024-1060803

By:

Bartsch, Gerrit

Publication type:

Article

Pillar Two – Nationales Umsetzungsgesetz v. 21.12.2023 – Ausgewählte Aspekte aus Sicht deutscher, international tätiger Familienunternehmen.

Published in:

FinanzRundschau, 2024, v. 106, n. 5, p. 213, doi. 10.9785/fr-2024-1060502

By:

Cordes, Martin;
Geißler, Alexander

Publication type:

Article

Hinzurechnungsbesteuerung gem. §§ 7 ff. AStG: Verfassungs- und unionsrechtliche Zweifel.

Published in:

FinanzRundschau, 2024, v. 106, n. 4, p. 191, doi. 10.9785/fr-2024-1060408

By:

Oppel, Florian

Publication type:

Article

Keine außergewöhnlichen Belastungen bei Aufwendungen im Zusammenhang mit einer Ersatzmutterschaft.

Published in:

FinanzRundschau, 2024, v. 106, n. 3, p. 137, doi. 10.9785/fr-2024-1060307

By:

Kanzler, H.-J.

Publication type:

Article

Richtervorlage zur Verfassungsmäßigkeit des festen Rechnungszinsfußes von 6 % gem. § 6a Abs. 3 S 3 EStG unzulässig.

Published in:: FinanzRundschau, 2023, v. 105, n. 23, p. 1097, doi. 10.9785/fr-2023-1052308
Publication type:: Article

Reform der Thesaurierungsbegünstigung nach § 34a EStG und Anpassung des Optionsmodells – Entwurf eines Wachstumschancengesetzes.

Published in:

FinanzRundschau, 2023, v. 105, n. 15, p. 681, doi. 10.9785/fr-2023-1051502

By:

Cordes, Martin;
Glatthar, Marc

Publication type:

Article

Immobilienertrag- statt Vermögensteuer – Eine Simulation der Steuerbelastungseffekte von privaten Immobilienveräußerungen in Deutschland.

Published in:

FinanzRundschau, 2023, v. 105, n. 13, p. 581, doi. 10.9785/fr-2023-1051302

By:

Neugebauer, Claudia;
Grondorf, Alena

Publication type:

Article

Inflation und Abschaffung der kalten Progression in Österreich.

Published in:

FinanzRundschau, 2023, v. 105, n. 11, p. 490, doi. 10.9785/fr-2023-1051103

By:

Mayr, Gunter

Publication type:

Article

Die „Tax Bubble" des Solidaritätszuschlags und das Ehegattensplitting.

Published in:

FinanzRundschau, 2023, v. 105, n. 9, p. 385, doi. 10.9785/fr-2023-1050902

By:

Stiller, Wojciech

Publication type:

Article

Die ertragsteuerliche Rechtsformwahl aus der Perspektive von Start-ups unter besonderer Berücksichtigung der Option zur Körperschaftsteuer.

Published in:

FinanzRundschau, 2022, v. 104, n. 24, p. 1115, doi. 10.9785/fr-2022-1042403

By:

Kleen, Christian

Publication type:

Article

Umsetzung der GloBE-Richtlinie – Statement zum Webinar des 84. Berliner Steuergesprächs am 19.9.2022.

Published in:

2022

By:

Wünnemann, Monika

Publication type:

Proceeding

Inhalt.

Published in:: FinanzRundschau, 2022, v. 104, n. 22, p. r1, doi. 10.9785/fr-2022-1042201
Publication type:: Article

Fiskalischer Winterfeldzug.

Published in:: FinanzRundschau, 2022, v. 104, n. 20, p. 929, doi. 10.9785/fr-2022-1042004
Publication type:: Article

Lohnsteuer-Rückrechenergebnisse für Juni 2022.

Published in:: FinanzRundschau, 2022, v. 104, n. 14, p. 663, doi. 10.9785/fr-2022-1041406
Publication type:: Article

Zur Einkommensbesteuerung der Energiepreispauschalen.

Published in:

FinanzRundschau, 2022, v. 104, n. 14, p. 641, doi. 10.9785/fr-2022-1041404

By:

Kanzler, Hans-Joachim

Publication type:

Article

Hinzurechnung der auf den Mieter umgelegten Grundsteuer.

Published in:

FinanzRundschau, 2022, v. 104, n. 11, p. 509, doi. 10.9785/fr-2022-1041108

By:

Stephani, Amtsrat Benjamin

Publication type:

Article

Gewerbesteuerliche Hinzurechnung von Aufwendungen für Sponsoring.

Published in:

FinanzRundschau, 2022, v. 104, n. 5, p. 102

By:

Diffring, Philipp;
Anhalt, Philipp

Publication type:

Article

Hinzurechnung der auf den Mieter umgelegten Grundsteuer.

Published in:

FinanzRundschau, 2022, v. 104, n. 5, p. 509, doi. 10.9785/fr-2022-1041108

By:

Stephani, Benjamin

Publication type:

Article

Steuerliches Abwehrrecht.

Published in:

FinanzRundschau, 2022, v. 104, n. 5, p. 482, doi. 10.9785/fr-2022-1041104

By:

Fehling, Daniel

Publication type:

Article

Lohnsteuerliche Behandlung der Überlassung bzw. Übertragung von Vermögensbeteiligungen ab 2021 (§ 3 Nr. 39, § 19a EStG).

Published in:: FinanzRundschau, 2022, v. 104, n. 3, p. 143, doi. 10.9785/fr-2022-1040311
Publication type:: Article

Tagungs- und Diskussionsbericht zum Webinar des 79. Berliner Steuergesprächs „Der Ort der Arbeit".

Published in:

FinanzRundschau, 2021, v. 103, n. 21, p. 1017, doi. 10.9785/fr-2021-1032104

By:

Richter, Andreas;
Welling, Berthold

Publication type:

Article

Inhalt.

Published in:: 2021
Publication type:: Table of Contents

Inhalt.

Published in:: 2021
Publication type:: Table of Contents

Inhalt.

Published in:: FinanzRundschau, 2021, v. 103, n. 11, p. r1, doi. 10.9785/fr-2021-1031101
Publication type:: Article

Abbâsîler Devrinde Yukarı Mezopotamya'da (Cezîre) Köylü Hareketleri.

Published in:

Journal of Academic Studies, 2006, v. 8, n. 29, p. 1

By:

Demırı, Mustafa

Publication type:

Article

Surrogate Currency and its Impact on the Livelihoods of Smallholder Farmers: A Zimbabwean Case.

Published in:

African Journal of Development Studies, 2021, v. 11, n. 4, p. 93, doi. 10.31920/2634-3649/2021/v11n4a5

By:

Mhlanga, David;
Ndhlovu, Emmanuel

Publication type:

Article

Opodatkowanie dochodów z zatrudnienia - dylematy równościowe w polskim systemie podatkowym.

Published in:

Social Inequalities & Economic Growth / Nierownosci Spoleczne a Wzrost Gospodarczy, 2023, v. 73, n. 1, p. 110, doi. 10.15584/nsawg.2023.1.7

By:

Supera-Markowska, Maria

Publication type:

Article

Abrogation of Section 115-O: Reinforcing the Classical System of Dividend Taxation.

Published in:

Vision: Journal of Indian Taxation, 2021, v. 8, n. 1, p. 127, doi. 10.17492/jpi.vision.v8i1.812107

By:

Pandey, Shivangi

Publication type:

Article