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Titelei.
- Published in:
- 2023
- Publication type:
- Table of Contents
Die Lohnsteuer – die „graue Maus" des Steuerrechts?
- Published in:
- FinanzRundschau, 2023, v. 105, n. 12, p. 557, doi. 10.9785/fr-2023-1051204
- By:
- Publication type:
- Article
The Impact of Environmental Taxation on Wage Inequality in the Presence of Subsidizing Renewable Energy.
- Published in:
- B.E. Journal of Economic Analysis & Policy, 2023, v. 23, n. 2, p. 467, doi. 10.1515/bejeap-2022-0236
- By:
- Publication type:
- Article
Arbeitnehmer: Lohnsteuerliche Abrechnung behördlicher Erstattungsbeträge für Verdienstausfallentschädigungen nach § 56 des Infektionsschutzgesetzes (IfSG); Nichtbeanstandung.
- Published in:
- FinanzRundschau, 2023, v. 105, n. 3, p. 138, doi. 10.9785/fr-2023-1050309
- Publication type:
- Article
Energiepreispauschale nach dem Versorgungsrechtlichen Energiepreispauschalen- Gewährungsgesetz und vergleichbare Leistungen zum Ausgleich gestiegener Energiepreise nach Landesrecht; Lohnsteuerabzug vor Verabschiedung der gesetzlichen Regelungen zur Lohn- und Einkommensteuerpflicht
- Published in:
- FinanzRundschau, 2022, v. 104, n. 24, p. 1153, doi. 10.9785/fr-2022-1042412
- Publication type:
- Article
Steuerabzug von Vergütungen für im Inland erbrachte Bauleistungen (§§ 48 bis 48d EStG); Überarbeitung des BMF-Schreibens vom 27.12.2002 (BStBl. I 2002, 1399).
- Published in:
- FinanzRundschau, 2022, v. 104, n. 19, p. 898, doi. 10.9785/fr-2022-1041910
- Publication type:
- Article
Steuerliche Behandlung von Arbeitnehmereinkünften bei Auslandstätigkeiten (Auslandstätigkeitserlass).
- Published in:
- FinanzRundschau, 2022, v. 104, n. 18, p. 860, doi. 10.9785/fr-2022-1041811
- Publication type:
- Article
Arbeitnehmer: Lohnsteuerliche Behandlung der Überlassung bzw. Übertragung von Vermögensbeteiligungen ab 2021 (§ 3 Nr. 39, § 19a EStG).
- Published in:
- FinanzRundschau, 2022, v. 104, n. 6, p. 277, doi. 10.9785/fr-2022-1040612
- 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
Six Decades of U.S. Tax Reform: Why Has the Average Couple's Tax Burden Increased?
- Published in:
- Accounting Historians Journal, 2021, v. 48, n. 2, p. 67, doi. 10.2308/AAHJ-2020-004
- By:
- Publication type:
- Article
CZECH BOATMEN EMPLOYED IN THE NETHERLANDS: UNUSUAL INCOME TAXATION AND AN UNRESPONSIVE PUBLIC POLICY.
- Published in:
- Balkan Social Science Review, 2021, v. 18, p. 25
- By:
- Publication type:
- Article
TÜRKİYE'DE ÜCRET GELİRLERİNİN VERGİLENDİRİLMESİNİN VERGİ GELİRLERİYLE İLİŞKİSİNE YÖNELİK AMPİRİK BİR TEST.
- Published in:
- Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accounting & Taxation Studies (JATS), 2021, v. 14, n. 3, p. 995, doi. 10.29067/muvu.847170
- By:
- Publication type:
- Article
Education: Optimal choice and efficient policy.
- Published in:
- Canadian Journal of Economics, 2021, v. 54, n. 2, p. 840, doi. 10.1111/caje.12518
- By:
- Publication type:
- Article
Fahrtkosten eines Gesamthafenarbeiters nach neuem Reisekostenrecht.
- Published in:
- FinanzRundschau, 2021, v. 103, n. 8, p. 385, doi. 10.9785/fr-2021-1030811
- Publication type:
- Article
Lohnzufluss bei Teilnahme an einem Firmenfitness- Programm.
- Published in:
- FinanzRundschau, 2021, v. 103, n. 7, p. 332, doi. 10.9785/fr-2021-1030710
- By:
- Publication type:
- Article
Die „Phantomfalle“ bei der Betriebsprüfung.
- Published in:
- Praktiker, 2021, n. 4, p. 151
- By:
- Publication type:
- Article
Job Ticket wegen Parkplatznot u.U. kein lohnsteuerpflichtiger Sachbezug.
- Published in:
- FinanzRundschau, 2021, v. 103, n. 6, p. 274, doi. 10.9785/fr-2021-1030606
- Publication type:
- Article
Aufwendungen für die Inanspruchnahme einer Eventagentur bei der Bewertung von Sachzuwendungen nach § 8 Abs. 2 Satz 1 und nach § 37b Abs. 1 Satz 2 EStG.
- Published in:
- FinanzRundschau, 2021, v. 103, n. 2, p. 76, doi. 10.9785/fr-2021-1030207
- By:
- Publication type:
- Article
Does Tax Matter? Evidence on Executive Compensation After 162(m)'s Repeal.
- Published in:
- Stanford Journal of Law, Business & Finance, 2021, v. 26, n. 1, p. 1
- By:
- Publication type:
- Article
Konsultationsvereinbarung zwischen der Bundesrepublik Deutschland und der Republik Österreich vom 27.10.2020; Steuerliche Behandlung des Arbeitslohns von Arbeitnehmern sowie von im öffentlichen Dienst Beschäftigten im Homeoffice sowie Kurzarbeitergeld und Kurzarbeitsunterstützung
- Published in:
- FinanzRundschau, 2020, v. 102, n. 24, p. 1162, doi. 10.9785/fr-2020-1022411
- Publication type:
- Article
The Death of the Income Tax (or, The Rise of America's Universal Wage Tax).
- Published in:
- Indiana Law Journal, 2020, v. 95, n. 4, p. 1233
- By:
- Publication type:
- Article
Anforderungen an einen lohnsteuerpflichtigen Sachbezug in Form eines Frühstück.
- Published in:
- FinanzRundschau, 2020, v. 102, n. 14, p. 693, doi. 10.9785/fr-2020-1021407
- Publication type:
- Article
TÜRKİYE'DE SPORCU ÜCRETLERİNİN VERGİLENDİRİLMESİ.
- Published in:
- Hacettepe Law Review, 2020, v. 10, n. 2, p. 555, doi. 10.32957/hacettepehdf.761172
- By:
- Publication type:
- Article
Einkommensteuerliche Inkongruenzen bei grenzüberschreitenden Homeoffice-Vereinbarungen — Eine vergleichende Analyse zwischen Deutschland und Österreich.
- Published in:
- FinanzRundschau, 2020, v. 102, n. 11, p. 500, doi. 10.9785/fr-2020-1021104
- By:
- Publication type:
- Article
Konsultationsvereinbarung zwischen der Bundesrepublik Deutschland und der Republik Österreich vom 15.4.2020; Besteuerung von Grenzpendlern und Grenzgängern im Homeoffice.
- Published in:
- FinanzRundschau, 2020, v. 102, n. 10, p. 478, doi. 10.9785/fr-2020-1021012
- Publication type:
- Article
Konsultationsvereinbarung zwischen der Bundesrepublik Deutschland und dem Königreich der Niederlande vom 6.4.2020 zur Besteuerung von Grenzpendlern im Homeoffice.
- Published in:
- FinanzRundschau, 2020, v. 102, n. 10, p. 479, doi. 10.9785/fr-2020-1021013
- Publication type:
- Article
Vereinfachungszwecknormen im Lohnsteuerrecht: Anspruch und Wirklichkeit.
- Published in:
- FinanzRundschau, 2020, v. 102, n. 1, p. 1, doi. 10.9785/fr-2020-1020102
- By:
- Publication type:
- Article
FINANCES OF THE NATION: TAXING WAGES IN CANADA, 2001-2018.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2019, v. 67, n. 4, p. 1201, doi. 10.32721/ctj.2019.67.4.fon
- By:
- Publication type:
- Article
WOMEN AND THE TAX WORKING GROUP.
- Published in:
- Journal of Australian Taxation, 2019, v. 21, n. 2, p. 50
- By:
- Publication type:
- Article
Eigenbetriebliches Interesse bei Pkw-Rabatten.
- Published in:
- FinanzRundschau, 2019, v. 101, n. 4, p. 191
- By:
- Publication type:
- Article
How do taxpayers respond to a large kink? Evidence on earnings and deduction behavior from Austria.
- Published in:
- International Tax & Public Finance, 2019, v. 26, n. 1, p. 167, doi. 10.1007/s10797-018-9493-4
- By:
- Publication type:
- Article
INVESTIGATION OF THE SYSTEM OF ACCOUNTING AND TAXATION OF SALARY IN UKRAINE AND GERMANY.
- Published in:
- Economics: Time Realities, 2017, n. 6, p. 44
- By:
- Publication type:
- Article
Revising real world tax management speak -- a study of reader response.
- Published in:
- Fachsprache: International Journal of Specialized Communication, 2017, v. 39, n. 3/4, p. 117, doi. 10.24989/fs.v39i3-4.1482
- By:
- Publication type:
- Article
The Luxembourg Effect: Patent Boxes and the Limits of International Cooperation.
- Published in:
- Minnesota Law Review, 2017, v. 101, n. 4, p. 1641
- By:
- Publication type:
- Article
CITIES, WAGES, AND THE URBAN HIERARCHY.
- Published in:
- Journal of Regional Science, 2016, v. 56, n. 4, p. 596, doi. 10.1111/jors.12269
- By:
- Publication type:
- Article
Tax wedge in Croatia, Slovenia, the Czech Republic, Portugal and France.
- Published in:
- Financial Theory & Practice, 2016, v. 40, n. 2, p. 169, doi. 10.3326/fintp.40.2.2
- By:
- Publication type:
- Article
Tax wedge in Croatia, Italy, Ireland, the Netherlands and Spain.
- Published in:
- Financial Theory & Practice, 2016, v. 40, n. 2, p. 201, doi. 10.3326/fintp.40.2.3
- By:
- Publication type:
- Article
Tax wedge in Croatia, Belgium, Estonia, Germany and Slovakia.
- Published in:
- Financial Theory & Practice, 2016, v. 40, n. 2, p. 231, doi. 10.3326/fintp.40.2.4
- By:
- Publication type:
- Article
Tax wedge in Croatia, Austria, Hungary, Poland and Greece.
- Published in:
- Financial Theory & Practice, 2016, v. 40, n. 2, p. 265, doi. 10.3326/fintp.40.2.5
- By:
- Publication type:
- Article
Business owners and income-shifting: evidence from Finland.
- Published in:
- Small Business Economics, 2016, v. 46, n. 1, p. 115, doi. 10.1007/s11187-015-9679-4
- By:
- Publication type:
- Article
THE NEW EMPLOYMENT AND INCOME TAXES.
- Published in:
- Journal of Policy Analysis & Management, 2015, v. 34, n. 2, p. 466, doi. 10.1002/pam.21821
- By:
- Publication type:
- Article
CONTRASTING CALCULATIONS OF MARGINAL TAX RATES.
- Published in:
- Journal of Policy Analysis & Management, 2015, v. 34, n. 2, p. 473, doi. 10.1002/pam.21832
- By:
- Publication type:
- Article
Taxing mobile capital and profits: The Nordic Welfare States.
- Published in:
- Nordic Economic Policy Review, 2015, p. 91
- By:
- Publication type:
- Article
IMPACT OF ILO CONVENTI ON CONCERNING THE PROTECTION OF WAGES NO. 95 ON THE TURKISH LABOUR LAW.
- Published in:
- Iş, Güç: The Journal of Industrial Relations & Human Resources, 2014, v. 16, n. 4, p. 3, doi. 10.4026/1303-2860.2014.0260.x
- By:
- Publication type:
- Article
Top-end salaries and the Ontario public sector.
- Published in:
- Canadian Public Administration, 2014, v. 57, n. 3, p. 459, doi. 10.1111/capa.12084
- By:
- Publication type:
- Article
How Foreign Individuals Are Taxed in China.
- Published in:
- International Tax Journal, 2014, v. 40, n. 5, p. 39
- By:
- Publication type:
- Article
A Model of Equity Based Compensation with Tax.
- Published in:
- Journal of Business Finance & Accounting, 2014, v. 41, n. 7/8, p. 1002, doi. 10.1111/jbfa.12085
- By:
- Publication type:
- Article
Supreme Court Determines FICA Taxation of Severance Payments.
- Published in:
- Journal of Financial Service Professionals, 2014, v. 68, n. 5, p. 21
- By:
- Publication type:
- Article
SEVERANCE PAYMENTS FOR TERMINATED EMPLOYEES RULED TAXABLE WAGES.
- Published in:
- Benefits Quarterly, 2014, v. 30, n. 3, p. 46
- Publication type:
- Article
Labor Income Tax and Output: A Structural VAR Analysis.
- Published in:
- Journal of Business Inquiry: Research, Education & Application, 2014, v. 13, n. 2, p. 101
- By:
- Publication type:
- Article