Works matching DE "TAX incidence"

Results: 1697

EFEKTIVNO OPTEREĆENJE POREZOM NA DOBIT U HRVATSKOJ.

Published in:

Proceedings of the Faculty of Economics & Business in Zagreb / Zbornik Ekonomskog Fakulteta u Zagrebu, 2025, v. 23, n. 1, p. 89, doi. 10.22598/zefzg.2025.1.89

By:

Mioč, Mario;
Lutilsky, Ivana Dražić

Publication type:

Article

Abkommensrechtliche Betriebsstätte eines Taxiunternehmens in den Räumen einer Taxifunkzentrale.

Published in:

Die Unternehmensbesteuerung (Ubg), 2025, v. 18, n. 7, p. 400, doi. 10.9785/ubg-2025-180706

By:

Intemann, Jens;
Eimler, Jörg;
Mehlhaf, Eugen;
Schmittel, Maximilian

Publication type:

Article

Fiscal illusion at the individual level.

Published in:

Public Choice, 2025, v. 203, n. 1, p. 105, doi. 10.1007/s11127-024-01187-9

By:

Numa, Kaetana

Publication type:

Article

Regras fiscais no Brasil: uma análise do novo arcabouço fiscal.

Published in:

Brazilian Journal of Political Economy / Revista de Economia Política, 2025, v. 45, n. 3, p. 504, doi. 10.1590/0101-31572025-3715

By:

BARBOSA FILHO, FERNANDO DE HOLANDA;
CARVALHO, MARIO

Publication type:

Article

Shadow Economy Drivers in Bosnia and Herzegovina: A MIMIC and SEM Approach.

Published in:

World (2673-4060), 2025, v. 6, n. 2, p. 85, doi. 10.3390/world6020085

By:

Baškot, Bojan;
Erić, Ognjen;
Gligorić, Dragan;
Krajišnik, Milenko

Publication type:

Article

Beyond the Tax‐the‐Rich Narrative: How Italians Consider Taxing Wealth.

Published in:

Kyklos, 2025, v. 78, n. 3, p. 1037, doi. 10.1111/kykl.12457

By:

Beraldo, Sergio;
Colombatto, Enrico

Publication type:

Article

Applications of the Shapley Value to Financial Problems.

Published in:

International Journal of Financial Studies, 2025, v. 13, n. 2, p. 80, doi. 10.3390/ijfs13020080

By:

Ayodele, Olamide;
Ayodeji, Sunday Timileyin;
Oshinubi, Kayode

Publication type:

Article

Lessons for Canada from the US's Earned Income Tax Credit experience.

Published in:

Fraser Forum, 2013, p. 15

By:

Veldhuis, Niels;
Clemens, Jason

Publication type:

Article

Inequality: Twenty-first-century Canada is not eighteenth-century France.

Published in:

Fraser Forum, 2011, p. 9

By:

Milke, Mark

Publication type:

Article

Canadians celebrate Tax Freedom Day on June 6.

Published in:

Fraser Forum, 2009, p. 7

By:

Palacios, Milagros;
Veldhuis, Niels

Publication type:

Article

Calculating the tax burden.

Published in:

Fraser Forum, 2009, p. 5

By:

Palacios, Milagros;
Veldhuis, Niels

Publication type:

Article

Canadian Health Care and Taxes.

Published in:

Fraser Forum, 2005, p. 17

By:

Esmail, Nadeem;
Clemens, Jason

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

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

Tax Liability-Side Equivalence in Experimental Posted-Offer Markets.

Published in:

Southern Economic Journal, 2002, v. 68, n. 3, p. 672, doi. 10.2307/1061725

By:

Borck, Rainald;
Muller, Wieland;
Normann, Hans-Theo

Publication type:

Article

Tax Incidence When Quality Matters: Evidence from the Beer Market.

Published in:

Journal of Agricultural & Food Industrial Organization, 2011, v. 9, n. 1, p. 1, doi. 10.2202/1542-0485.1353

By:

Rojas, Christian;
Tianji Shi

Publication type:

Article

What the design of an R&D tax incentive tells about its effectiveness: a simulation of R&D tax incentives in the European Union.

Published in:

Journal of Technology Transfer, 2011, v. 36, n. 3, p. 233, doi. 10.1007/s10961-009-9146-y

By:

Elschner, Christina;
Ernst, Christof;
Licht, Georg;
Spengel, Christoph

Publication type:

Article

Salience of social security contributions and employment.

Published in:

International Tax & Public Finance, 2015, v. 22, n. 5, p. 741, doi. 10.1007/s10797-014-9322-3

By:

Iturbe-Ormaetxe, Iñigo

Publication type:

Article

Empirical evidence on horizontal competition in tax enforcement.

Published in:

International Tax & Public Finance, 2015, v. 22, n. 5, p. 834, doi. 10.1007/s10797-014-9333-0

By:

Durán-Cabré, José;
Esteller-Moré, Alejandro;
Salvadori, Luca

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

Indirect taxation and tax incidence under nonlinear pricing.

Published in:

International Tax & Public Finance, 2011, v. 18, n. 5, p. 519, doi. 10.1007/s10797-011-9167-y

By:

Jensen, Sissel;
Schjelderup, Guttorm

Publication type:

Article

Federalism, weak institutions and the competition for foreign direct investment.

Published in:

International Tax & Public Finance, 2009, v. 16, n. 1, p. 105, doi. 10.1007/s10797-007-9058-4

By:

Kessing, Sebastian G.;
Konrad, Kai A.;
Kotsogiannis, Christos

Publication type:

Article

Education, redistribution and the threat of brain drain.

Published in:

International Tax & Public Finance, 2009, v. 16, n. 1, p. 1, doi. 10.1007/s10797-007-9054-8

By:

Haupt, Alexander;
Janeba, Eckhard

Publication type:

Article

Has Tax Competition Emerged in OECD Countries? Evidence from Panel Data.

Published in:

International Tax & Public Finance, 2005, v. 12, n. 5, p. 667, doi. 10.1007/s10797-005-2915-0

By:

Winner, Hannes

Publication type:

Article

Reduced Tax Progressivity in Norway in the Nineties: The Effect from Tax Changes.

Published in:

International Tax & Public Finance, 2004, v. 11, n. 4, p. 487, doi. 10.1023/B:ITAX.0000033989.32569.5e

By:

Thoresen, Thor

Publication type:

Article

Complexity and Progressivity in Income Tax Design: Deductions for Work-Related Expenses.

Published in:

International Tax & Public Finance, 2004, v. 11, n. 3, p. 299, doi. 10.1023/B:ITAX.0000021973.38388.da

By:

Baake, Pio;
Borck, Rainald;
Löffler, Andreas

Publication type:

Article

China's Tax-for-Fee Reform and Village Inequality.

Published in:

Oxford Development Studies, 2014, v. 42, n. 1, p. 38, doi. 10.1080/13600818.2013.833180

By:

Alm, James;
Liu, Yongzheng

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

Fiskalischer Winterfeldzug.

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

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