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Research classified by Journal of Economic Literature (JEL) codes


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/ K: Law and Economics
/ / K3: Other Substantive Areas of Law
/ / / K34: Tax Law
Most recent items first, undated at the end.
  • 2014 I metodi di misurazione dell’Economia Non Osservata
    by Amedeo Argentiero & Matilde Guarino
  • 2014 Evidence on book-tax differences and disclosure quality based on the notes to the financial statements
    by Evers, Maria Theresia & Finke, Katharina & Matenaer, Sebastian & Meier, Ina & Zinn, Benedikt
  • 2014 Vorteile einer GKB / GUB außerhalb der Gewinnermittlung: Eine Analyse aus Sicht des deutschen Steuerrechts
    by Scheffler, Wolfram & Köstler, Melanie
  • 2014 Harmonisierung der Gewinnermittlung in der EU: Analyse der Übergangsregelungen bei Einführung einer Gemeinsamen Körperschaftsteuer-Bemessungsgrundlage / Gemeinsamen Unternehmensteuer-Bemessungsgrundlage (GKB / GUB)
    by Scheffler, Wolfram & Köstler, Melanie
  • 2014 Harmonisierung der Gewinnermittlung in der EU: Die Gewinnermittlungsregeln der Gemeinsamen Körperschaftsteuer-Bemessungsgrundlage (GKB) / Gemeinsamen Unternehmensteuer-Bemessungsgrundlage (GUB) im Vergleich mit der Gewinnermittlung durch einen Betriebsvermögensvergleich nach § 5 Abs. 1 EStG (Steuerbilanz)
    by Scheffler, Wolfram & Köstler, Melanie
  • 2014 Assessing the impact of introducing an ACE regime: A behavioural corporate microsimulation analysis for Germany
    by Finke, Katharina & Heckemeyer, Jost H. & Spengel, Christoph
  • 2014 Transparency in financial reporting: Is country-by-country reporting suitable to combat international profit shifting?
    by Evers, Maria Theresia & Meier, Ina & Spengel, Christoph
  • 2014 IT-Compliance nach COBIT: Gegenüberstellung zwischen COBIT 4.0 und COBIT 5
    by Klotz, Michael
  • 2014 Tax Amnesties
    by Marchese, Carla
  • 2014 Tax Evasion by Individuals
    by Laszlo Goerke
  • 2014 Taxation Of Cross-Border Labor Income And Tax Revenue Sharing In The Öresund Region
    by Dahlberg, Mattias & Önder, Ali Sina
  • 2014 Inheritance Taxation in Sweden, 1885–2004: The Role of Ideology, Family Firms and Tax Avoidance
    by Henrekson, Magnus & Waldenström, Daniel
  • 2014 Inheritance Taxation in Sweden, 1885–2004: The Role of Ideology, Family Firms and Tax Avoidance
    by Henrekson, Magnus & Waldenström, Daniel
  • 2014 Swedish Wealth Taxation, 1911–2007
    by Du Rietz, Gunnar & Henrekson, Magnus
  • 2014 Lost in America: Evidence on Local Sales Taxes from National Panel Data
    by David Agrawal
  • 2014 Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on recent developments in the European Union
    by Stjepan Gadzo & Irena Klemencic
  • 2014 The history of double tax conventions in Croatia
    by Hrvoje Arbutina & Natasa Zunic Kovacevic
  • 2014 Does an R&D tax credit affect R&D expenditure? The Japanese R&D tax credit reform in 2003
    by Kasahara, Hiroyuki & Shimotsu, Katsumi & Suzuki, Michio
  • 2014 Corporate tax aggression and debt
    by Lin, Shannon & Tong, Naqiong & Tucker, Alan L.
  • 2014 Investors׳ reaction to the use of poison pills as a tax loss preservation tool
    by Sikes, Stephanie A. & Tian, Xiaoli (Shaolee) & Wilson, Ryan
  • 2014 The impact of sales tax on internet and catalog sales: Evidence from a natural experiment
    by Hu, Yu Jeffrey & Tang, Zhulei
  • 2014 Schnittstellenprobleme in Familienpolitik und Familienrecht
    by Notburga Ott & Heinrich Schürmann & Martin Werding
  • 2014 »… hierbei sind die Finanzkraft und der Finanzbedarf der Gemeinden (Gemeindeverbände) zu berücksichtigen.«: Zu einigen Problemen bundesgesetzlich konstituierter Lasten der Gemeinden im Finanzausgleich
    by Wolfgang Renzsch
  • 2014 Anmerkungen zur Klage des Freistaates Bayern und des Landes Hessen gegen den Bund-Länder-Finanzausgleich
    by Thomas Lenk
  • 2014 The new fiscal treatment of credit losses in Italy
    by Enzo Mignarri
  • 2014 The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown
    by Niels Johannesen & Gabriel Zucman
  • 2013 Tax competition in a federation: the role of tax assignment
    by Duran-Vigneron, Pascale & Breuillé, Marie-Laure & Samson, Anne-Laure
  • 2013 La modification de la répartition des bénéfices entre nu-propriétaire et usufruitier validée
    by Schiller, Sophie
  • 2013 Les experts de la comptabilité et de la finance et le service de la justice
    by Charrier, Emmanuel
  • 2013 Customs Duties. Customs Tariff
    by Octavian Pasat
  • 2013 Die Vermögenssteuer - ein Comeback in der Krise? Oder: Wie importieren wir die Krise auch zu uns?
    by Lutz Goebel
  • 2013 Die Vermögenssteuer - ein Comeback in der Krise?
    by Thomas Gambke
  • 2013 Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reform
    by Fuest, Clemens & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost H. & Nusser, Hannah
  • 2013 Intellectual property box regimes: Effective tax rates and tax policy considerations
    by Evers, Lisa & Miller, Helen & Spengel, Christoph
  • 2013 Intellectual property box regimes: Effective tax rates and tax policy considerations
    by Evers, Lisa & Miller, Helen & Spengel, Christoph
  • 2013 Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reform
    by Fuest, Clemens & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost & Nusser, Hannah
  • 2013 Compliance cost estimates: Survey non-response and temporal framing effects
    by Eichfelder, Sebastian
  • 2013 Royalty Rate Determination
    by Peter Dawson
  • 2013 The Italian model of gambling taxation: fiscal policy guidelines for the "sustainable development" of an important and controversial market
    by Alessandro Gandolfo & Valeria De Bonis
  • 2013 Tax Shelters or Efficient Tax Planning? A Theory of The Firm Perspective On the Economic Substance Doctrine
    by T. Christopher Borek & Angelo Frattarelli & Oliver Hart
  • 2013 Is Tax Compliance a Social Norm? A Field Experiment
    by Pietro Battiston & Simona Gamba
  • 2013 Cost Inefficiency of Municipalities after Amalgamation
    by Katsuyoshi Nakazawa
  • 2013 A History of Tax Legislation in the Federal Republic of Germany
    by Matthias Uhl
  • 2013 Tax Reforms in Latin America in an Era of Democracy
    by Diego Focanti & Mark Hallerberg & Carlos Scartascini
  • 2013 Customs regulation in the EurAsEC customs union and financial law development in the Russian federation
    by Alexander Kozyrin
  • 2013 Corporate Governance, Incentives, and Tax Avoidance
    by Armstrong, Christopher S. & Blouin, Jennifer L. & Jagolinzer, Alan D. & Larcker, David F.
  • 2013 Who participates in corporate income tax consolidation? Evidence from Japan
    by Kazuki Onji
  • 2013 Allowing Firms to Choose Between Formula Apportionment and Separate Accounting Taxation
    by Thomas Gresik
  • 2013 Does an R&D Tax Credit Affect R&D Expenditure? The Japanese R&D Tax Credit Reform in 2003
    by Hiroyuki Kasahara & Katsumi Shimotsu & Michio Suzuki
  • 2013 Between Form without Substance and Substance without Form: Estimating the Brand Image of Romanian Smes
    by Oncioiu Ionica
  • 2013 Study on the Accounting and Tax Scheme of Second-Hand Goods Such as Cars
    by Negruţiu Magdalena & Calotă Traian-Ovidiu
  • 2013 Features of Accounting and Tax Treatments Applicable to Intangible Assets of the Research and Development Activities Nature in the Spirit of National Regulations
    by Traian Calota
  • 2013 Gelir Uzerinden Alinan Vergilerde Vergi Guvenlik Onlemleri ve Mukelleflerin Ba-Bs Bildirimlerine Bakisi Arastirmasi
    by Cahit SANVER & Ates OKTAR
  • 2013 Custom Value and Transfer Prices
    by Alexej Sato
  • 2013 Characteristics, Functions And Changes (?) Of Eu Budget
    by Gabriella CSÛRÖS
  • 2013 Harmonisation of Excise Duties on Energy Products and Electricity in Central and Eastern European Countries
    by Ma?cu Simona & Burlacu Valentin & Cojocaru Diana
  • 2013 Results and financial situation of firms in 2012
    by David Vivet
  • 2013 Narrative and Tax Compliance
    by Susan C. Morse
  • 2013 From Optimal Tax Theory to Applied Tax Policy
    by Bas Jacobs
  • 2013 Impact of Tax-Rate Cut cum Base-Broadening Reforms on Heterogeneous Firms: Learning from the German Tax Reform of 2008
    by Katharina Finke & Jost H. Heckemeyer & Timo Reister & Christoph Spengel
  • 2013 Decision heuristics and tax perception – An analysis of a tax-cut-cum-base-broadening policy
    by Blaufus, Kay & Bob, Jonathan & Hundsdoerfer, Jochen & Kiesewetter, Dirk & Weimann, Joachim
  • 2013 Private equity performance under extreme regulation
    by Cumming, Douglas & Zambelli, Simona
  • 2013 The separation of ownership and control and corporate tax avoidance
    by Badertscher, Brad A. & Katz, Sharon P. & Rego, Sonja O.
  • 2013 Tax morale and tax evasion reports
    by Russo, Francesco Flaviano
  • 2013 Suwalki Special Economic Zone as an example of co-operation of local government and business for regional development
    by Agnieszka Konopelko
  • 2013 Cooperation of the customs administration with government administration authorities, local government and economic self-government
    by Miroslawa Laszuk
  • 2013 Zur Regionalisierung weiterer Steuertarife in Deutschland – Der Bayern-Tarif als Starting Point?
    by Dieter Dziadkowski
  • 2013 Opportunities And Threats Upon Applying The Scheme Of Vat Upon Collection
    by CIOBANASU Marilena & CALOTA Traian-Ovidiu
  • 2013 Financial transactions tax, the Italian version
    by Enzo Mignarri
  • 2013 Bank accounts and financial assets taxation, the new Italian rules
    by Enzo Mignarri
  • 2013 The special stamp tax on declared financial assets
    by Enzo Mignarri
  • 2013 Savings, a key factor for growth
    by Antonio Patuelli
  • 2013 Law and Finance: The Case of Constructive Sales
    by Thomas J. Brennan
  • 2013 The Estate Tax and Inter Vivos Transfers over Time
    by Kathleen McGarry
  • 2013 Incentive Effects of Inheritances and Optimal Estate Taxation
    by Wojciech Kopczuk
  • 2013-01 Werden die Renten der gesetzlichen Rentenversicherung sachgerecht besteuert?
    by Scholtz, Hellmut D.
  • 2012 L'arrêt de la CJUE du 5 juillet 2012 menace les mécanismes de lutte contre l'évasion fiscale articulés autour de l'article 238 A du CGI
    by Massart, Thibaut
  • 2012 Retenue à la source sur dividendes versés à un société liée étrangère versus libre circulation des capitaux : le Conseil d'État protège le système français
    by Massart, Thibaut
  • 2012 Tour d'horizon de l'actualité fiscale en matière d'acte anormal de gestion
    by Massard, Thibaut & Megdoud, Leïla
  • 2012 L'espérance légitime d'obtenir un crédit d'impôt ne peut être remise en cause par une loi rétroactive motivée par le désir de lutter contre les "effets d'aubaine" que ce crédit offrait aux entreprises
    by Massart, Thibaut
  • 2012 Radiographie de la France fiscale ; Retour sur le lissage fiscal des donations
    by Douet, Frédéric & Bonduelle, Patrice
  • 2012 Imposition distincte pour un enfant mineur tirant un revenu d'un patrimoine lui appartenant ; Note sous Conseil d'État, troisième et huitième sous-sections, 12 octobre 2011, requête numéro 325173
    by Douet, Frédéric
  • 2012 La fiscalité de la cession à titre onéreux pour le chef d'entreprise
    by Schiller, Sophie
  • 2012 L'inutile définition juridique d'une oeuvre d'art, exemple de réalisme législatif
    by Raynouard, Arnaud
  • 2012 Investigation financière et juricomptabilitè. Guide des bonnes pratiques
    by Charrier, Emmanuel & Roy, Manon & Leclerc, Guylaine
  • 2012 Consecinţele „Tratatului fiscal” asupra statelor Uniunii Europene
    by Zdanovschi Alice Cristina Maria, Şaguna Dan Drosu
  • 2012 Die Versicherungsbranche unter FATCA
    by Witty, Magdalena & Kliebisch, Christine
  • 2012 GDPdU-Konformität von Projektmanagementsoftware: Exemplarische Konzeption und Umsetzung
    by Klotz, Michael & Sulk, Ingolf & Wieck, Enrico
  • 2012 Eine Analyse zur Einkommensteuerbelastung und Wirkung der kalten Progression der vergangenen 20 Jahre in Deutschland
    by Hechtner, Frank & Massarrat-Mashhadi, Nima & Sielaff, Christian
  • 2012 Italian Succession Procedure
    by De Tullio, Giandomenico
  • 2012 Algorithm for calculating corporate marginal tax rate using Monte Carlo simulation
    by Sinha, Pankaj & Bansal, Vishakha
  • 2012 The inefficiency of decoupling
    by baffi, enrico
  • 2012 Tax policy response to market changes: the case of the gaming services sector
    by Valeria De Bonis & Alessandro Gandolfo
  • 2012 How Important Are Perpetual Tax Savings?
    by James R. Hines Jr.
  • 2012 Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research
    by Ulf Brüggemann & Jörg-Markus Hitz & Thorsten Sellhorn
  • 2012 Does an R&D Tax Credit Affect R&D Expenditure? The Japanese Tax Credit Reform in 2003
    by Hiroyuki Kasahara & Katsumi Shimotsu & Michio Suzuki
  • 2012 The Swedish Inheritance and Gift Taxation, 1885–2004
    by Du Rietz, Gunnar & Henrekson, Magnus & Waldenström, Daniel
  • 2012 The Swedish Inheritance and Gift Taxation, 1885–2004
    by Du Rietz, Gunnar & Henrekson, Magnus & Waldenström, Daniel
  • 2012 In the Shadow of the Labour Market
    by Ogndal, Tone
  • 2012 The Swedish Inheritance and Gift Taxation, 1885–2004
    by Henrekson, Magnus & Du Rietz, Gunnar & Waldenström, Daniel
  • 2012 The Carousel Value-added Tax Fraud in the European Emission Trading System
    by Maria Berrittella & Filippo Alessandro Cimino
  • 2012 Matching models and housing markets: the role of the zero-profit condition
    by Gaetano Lisi
  • 2012 Macroeconomic implications of the dynamics between power and trust: a theoretical formalisation of the ‘slippery slope’ framework
    by Gaetano Lisi
  • 2012 Macroeconomic implications of the dynamics between power and trust: a theoretical formalisation of the ‘slippery slope’ framework
    by Gaetano Lisi
  • 2012 Investment and Financing Strategy of a Multinational Enterprise under Alternative Tax Designs
    by Marcel Gérard & Savina Princen
  • 2012 Taxes do Affect Corporate Financing Decisions: The Case of Belgian ACE
    by Savina Princen
  • 2012 The Increasing Importance of Transfer Pricing Regulations – a Worldwide Overview
    by Theresa Lohse & Nadine Riedel & Christoph Spengel
  • 2012 Economic ideas and tax policy: The introduction of progressivity in tax systems in Western Europe. The cases of France and Spain
    by Javier San Julian Arrupe (Universitat de Barcelona)
  • 2012 The discrepancy between "ideal" and "real world" international tax rules. What drives politicians when making the rules?
    by Julia Braun
  • 2012 Taxation and Corporate Group Structure - Evidence from a Sample of European Multinationals
    by Andreas Oestreicher & Reinald Koch
  • 2012 La pressione fiscale gravante sul sistema bancario: questioni metodologiche ed evidenze empiriche
    by Giacomo Ricotti & Vittorio Pinelli & Giovanni Santini & Laura Santuz & Ernesto Zangari & Stefania Zotteri
  • 2012 Progressive or "Flat" Tax - Economic and Political Dilemma
    by Beáta Blechová
  • 2012 Transfer Prices in International Business
    by Alexej Sato
  • 2012 International Taxation of Incomes from Employment under Czech Legal Regulations
    by Karel Brychta & Pavel Svirák
  • 2012 Tax Harmonization – the Possible Way out of the Crisis?
    by Lenka Janíčková
  • 2012 The Role Of Tax Relief In A Time Of Crisis
    by Vincenzo CARBONE
  • 2012 Fiscal Decentralization: A Permanent Challenge Of Local Autonomy In Albania
    by Genta TAFA (BUNGO)
  • 2012 International Tax Evasion
    by Radu Marius Eugen
  • 2012 Offshore Companies-Instrument of International Tax Planning
    by Radu Daniela Iuliana
  • 2012 European Union Concerns Regarding the Modernizing of the European Customs Legislation
    by Muntean Mircea
  • 2012 Taxation and Capital Structure: Evidence from a Transition Economy
    by Konstantinos Tzioumis & Leora F. Klapper
  • 2012 La manovra di riduzione dei prezzi dei carburanti in Friuli Venezia Giulia: un quadro di sintesi dal 1997 al 2012
    by n.d.
  • 2012 Tax incentives and R&D activity: Firm-level evidence from Taiwan
    by Yang, Chih-Hai & Huang, Chia-Hui & Hou, Tony Chieh-Tse
  • 2012 Coming out of the shadows? Estimating the impact of bureaucracy simplification and tax cut on formality in Brazilian microenterprises
    by Monteiro, Joana C.M. & Assunção, Juliano J.
  • 2012 Understanding tax reform in the Central Asian Republics
    by Mokhtari, Manouchehr & Ashtari, Mamak
  • 2012 International Corporate Tax Avoidance Practices: Evidence from Australian Firms
    by Taylor, Grantley & Richardson, Grant
  • 2012 El impuesto a las herencias como una institución de justicia
    by Safffie, Francisco
  • 2012 Legal Considerations Regarding The Introduction And Implement Of The Proposed `Financial Transaction Tax` On Pension Funds. Impact On Transaction Costs
    by BADOI Mariana & BRINZA Diana
  • 2012 Mediation in tax disputes and banking operations
    by Pierpaolo Zaccarini
  • 2012 Real estate investment funds’ taxation in Italy
    by Enzo Mignarri
  • 2012 Banking and fiscal burdens in Italian bankruptcy law
    by Alessandro Pellegatta
  • 2012 O Parcelamento Tributário e Seus Efeitos sobre o Comportamento dos Contribuintes
    by Nelson Leitão Paes
  • 2012 The Effects of Tax Shocks on Output: Not So Large, but Not Small Either
    by Roberto Perotti
  • 2012 Inertia and Overwithholding: Explaining the Prevalence of Income Tax Refunds
    by Damon Jones
  • 2012,3rd quarter update sales tax and electronic commerce
    by Nathan M. Fong
  • 2011 Fiscalité des particuliers ; Note sous Conseil d'État, troisième et huitième sous sections, 4 mai 2011, requête numéro 324579
    by Douet, Frédéric
  • 2011 Les techniques à tout faire en droit des personnes et de la famille : les détournements à but fiscal
    by Douet, Frédéric
  • 2011 Quand le commissaire aux comptes profite du prestige de sa fonction pour s'enrichir ; Note sous Cour de cassation, Chambre commerciale, 16 février 2010, X. contre Société ACCE industries, pourvoi numéro 08-22.115
    by Pasqualini, François
  • 2011 Le feu mécanisme de l'avoir fiscal et du précompte était incompatible avec le droit de l'Union européenne
    by Massart, Thibaut
  • 2011 The Role of Corruption, Culture, and Law in Investment Fund Manager Fees
    by Najar, Dorra & Johan, Sofia
  • 2011 Le juge, l’avocat et l’expert de partie : pratiques commerciales, pratiques pénales
    by Charrier, Emmanuel
  • 2011 L'expertise en comptabilité et finance
    by Charrier, Emmanuel & Leclerc, Guylaine & Escobosa, Francisco
  • 2011 Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008
    by Finke, Katharina & Heckemeyer, Jost H. & Reister, Timo & Spengel, Christoph
  • 2011 Taxation and Incorporation
    by Keuschnigg, Christian & Egger, Peter & Winner, Hannes
  • 2011 Regelwerke der IT-Compliance - Klassifikation und Übersicht. Teil 1: Rechtliche Regelwerke
    by Klotz, Michael
  • 2011 Wohn-Riester: Konstruktion, Effizienz und Reformbedarf
    by Dommermuth, Thomas
  • 2011 Emissions Trading Schemes under IFRS - Towards a “true and fair view”
    by Haupt, Madlen & Ismer, Roland
  • 2011 Steuern, Wettbewerb und Wettbewerbsneutralität
    by Haucap, Justus
  • 2011 Economic analysis of advance tax rulings
    by Diller, Markus & Vollert, Pia
  • 2011 The influence of tax labeling and tax earmarking on the willingness to contribute: A conjoint analysis
    by Hundsdoerfer, Jochen & Sielaff, Christian & Blaufus, Kay & Kiesewetter, Dirk & Weimann, Joachim
  • 2011 Why the Legal System is Not Necessarily Less Efficient than the Income Tax In Redistributing Income
    by Dan Usher
  • 2011 The feasibility of implementing a congestion charge on the Halifax Peninsula: filling the 'Missing Link' of implementation
    by Althaus, Catherine & Tedds, Lindsay M & McAVoy, Allen
  • 2011 Are Pakistani Consumers Ricardian?
    by Waqas, Muhammad & Awan, Masood Sarwar
  • 2011 Cross-Country Comparisons of Corporate Income Taxes
    by Kevin S. Markle & Douglas A. Shackelford
  • 2011 The Effects of Legislated Tax Changes in Germany
    by Bernd Hayo & Matthias Uhl
  • 2011 To B(TA) or not to B(TA)? On the Legality and Desirability of Border Tax Adjustments from a Trade Perspective
    by Henrik HORN & Petros C. MAVROIDIS
  • 2011 To B(TA) or not to B(TA)? On the Legality and Desirability of Border Tax Adjustments from a Trade Perspective
    by Henrik HORN & Petros C. MAVROIDIS
  • 2011 The Role of Law Corruption and Culture in Investment Fund Manager Fees
    by Johan, Sofia & Najar, Dorra
  • 2011 Tax Consolidation And The Structure Of Corporate Groups: Evidence From The Japanese Tax Reform 2002
    by Kazuki Onji
  • 2011 Organised VAT fraud: features, magnitude, policy perspectives
    by Fabrizio Borselli
  • 2011 Economic ideas and redistributive policy in the Spanish parliament: the 1900 debate on fiscal progressivity
    by Javier San-Julián-Arrupe
  • 2011 The Economic Crisis And The Evolution Of The Economic And Financial Activity Of The Sme
    by Mihaila, Nicoleta & Isachi, Silvia
  • 2011 Double Taxation Conventions And Their Implementation In Romania
    by Mihail ANTONESCU & Ligia ANTONESCU
  • 2011 The Anticipated Individualised Fiscal Solution
    by TEODOR MIHU
  • 2011 Tax Havens And The Money Laundering Phenomenon
    by STEFAN MIHU
  • 2011 Limitation In The Fiscal Law
    by GEORGE MIHU
  • 2011 Selected Issues Of Personal Income Taxation Harmonization
    by Tomasz Wolowiec
  • 2011 Public Claims: A Legal Evaluation
    by Budak, Tamer & Benk, Serkan
  • 2011 Insolvency And Bank Financial Policy
    by Mihaela GÖNDÖR
  • 2011 La Criminalité Économique Et Financiere Facteur De Risque Pour La Sécurité Nationale
    by Marius PANTEA
  • 2011 Harmonization. Comparative Approach Of The Romanian Fiscal Code And French General Tax Code
    by Anamari-Beatrice STEFAN
  • 2011 Theoretical And Practical Aspects Regarding Value Debts
    by Sidonia CULDA
  • 2011 A Common Corporate Tax Base In Order To Improve The European Smes Business Environment
    by Mihaela GÖNDÖR
  • 2011 Fiscal and Accounting Implications of Income Tax in Romania
    by Alin Monea
  • 2011 Some Aspects Regarding Implications of IAS 2 "Inventory" in Romanian Acounting
    by Alin Monea
  • 2011 Imposition on Real Estate Property under the Conditions of Administrative-Territorial Decentrelization and of the Increase of Financial Self-Government of Local Communities
    by Gheorghe Matei & Olivia Burcea (Manole)
  • 2011 Leasing versus Bank Loan a Comparative Analysis in Terms of Tax Effects
    by Geambazi Petris
  • 2011 TAX HAVENS OUTSIDE EUROPE (English version)
    by Nadia Cerasela ANITEI
  • 2011 Finanzverwaltung von innen: Neue Ansätze ihrer empirisch-ökonomischen Erforschung
    by Enrico Schöbel
  • 2011 Technology and torts: Memory costs, nondurable precautions and interference effects
    by De Mot, Jef & Depoorter, Ben
  • 2011 Research on the Scene – Evidence as Part of the Fiscal Procedure
    by Cilibiu, Octavia Maria
  • 2011 Les comportements d'emprunt des régions françaises. Quel degré d'hétérogénéité ?
    by Gilles Dufrénot & Philippe Frouté & Christophe Shalck
  • 2011 The new fiscal framework and the impact on Italian financial markets
    by Enzo Mignarri
  • 2011 Mutual funds and pension funds taxation differences in the Italian market
    by Stefania Celebrini & Andrea Nobili
  • 2011 Etc fiscal treatment in the Italian market
    by Enzo Mignarri
  • 2011 Capital losses treatment in financial assets allocation
    by Enzo Mignarri
  • 2011 Environmental Tax Reforms In European Countries And An Evaluation Of Turkish Case
    by Ali Celikkaya
  • 2011-2012 Taxation of income from tourists’ accommodation: case of Romanian boarding houses
    by Doina Pacurari
  • 2010 Notariat et mécénat : les fonds de dotation
    by Schiller, Sophie
  • 2010 Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008
    by Finke, Katharina & Heckemeyer, Jost Henrich & Reister, Timo & Spengel, Christoph
  • 2010 Grundlagen und aktuelle Entwicklungen der digitalen Betriebsprüfung
    by Kaminski, Ingo
  • 2010 Gründungsaktivitäten im Handelsregisterbezirk Lüneburg: Eine empirische Studie zur Unternehmergesellschaft
    by Braun, Susanne & Richter, Jörg
  • 2010 The name game for contributions: Influence of labeling and earmarking on the perceived tax burden
    by Hundsdoerfer, Jochen & Sielaff, Christian & Blaufus, Kay & Kiesewetter, Dirk & Weimann, Joachim
  • 2010 Unternehmensbewertung für erbschaft- und schenkungsteuerliche Zwecke: Anwendung verschiedener Bewertungsmethoden im Vergleich
    by Henselmann, Klaus & Schrenker, Claudia & Schneider, Sebastian
  • 2010 Ökonomische Anreize zur Nutzung erbschaftsteuerlicher Verschonungsregeln für das Betriebsvermögen
    by Corsten, Martina & Simons, Dirk & Voeller, Dennis
  • 2010 It's all about tax rates: An empirical study of tax perception
    by Blaufus, Kay & Bob, Jonathan & Hundsdoerfer, Jochen & Kiesewetter, Dirk & Weimann, Joachim
  • 2010 Tax Evasion and Community Effects in Italy
    by Francesco Flaviano Russo
  • 2010 Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence
    by Richard Chisik & Ronald B. Davies
  • 2010 Risk Management and Regulation Compliance with Tradable Permits under Dynamic Uncertainty
    by Pasquale Lucio Scandizzo & Odin K Knudsen
  • 2010 Regulating Government (´s Share): The Fifty-Percent Rule of the Federal Constitutional Court in Germany
    by Andreas, von Arnauld & Zimmermann, Klaus W.
  • 2010 Backdating, tax evasion, and the unintended consequences of Canadian tax reform
    by Compton, Ryan & Sandler, Daniel & Tedds, Lindsay M.
  • 2010 Foreign State Immunity and Foreign Government Controlled Investors
    by David Gaukrodger
  • 2010 Dividends, Share Repurchases, and Tax Clienteles: Evidence from the 2003 Reductions in Shareholder Taxes
    by Jennifer Blouin & Jana Raedy & Douglas Shackelford
  • 2010 Inertia and Overwithholding: Explaining the Prevalence of Income Tax Refunds
    by Damon Jones
  • 2010 On the Taxation of Private Transfers
    by Louis Kaplow
  • 2010 Sociodemographic, Economic, and Psychological Drivers of the Demand for Life Insurance: Evidence from the German Retirement Income Act
    by Carolin Hecht & Katja Hanewald
  • 2010 Three VAT Studies
    by Sijbren Cnossen
  • 2010 Taxes and Financial Reporting: Evidence from Discretionary Investment Write-Offs in Italy
    by Giampaolo Arachi & Valeria Bucci
  • 2010 State Corporation Income Taxation - An Economic Perspective on Nexus
    by David E. Wildasin
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    by Javier San Julian Arrupe
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    by Mihaila, Nicoleta
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    by Armand Krasniqi
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    by Renata Peric & Emina Konjic & Nikola Mijatovic
  • 2010 Consideration Regarding To The Fiscal Regulations In Some European States
    by Cirmaciu Diana
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    by Antonescu Mihail & Antonescu Ligia
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    by Antonescu Mihail & Buziernescu Radu
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    by PhD Reader Nadia Cerasela ANITEI
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    by IOVU (GARAGA) OLGA
  • 2010 Career Concern and Tax Preparer Fraud
    by Chao Yang & Liansheng Wu & Xianhui Bo
  • 2010 Un impuesto implícito a la inversión
    by Javier Ávila Mahecha & Ivonne León
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    by SAVA Raluca & MARZA Bogdan & TARAN-MOROSAN Adrian
  • 2010 Specialized investment funds, alternative investments
    by Massimo Paolo Gentili & Marina Mastrangelo & Sante Jannoni
  • 2010 The taxation of dividends paid to Italian and European residents
    by Enzo Mignarri
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    by Ioan Lazar & Laura Lazar
  • 2010 Fiscal Pressure In Romania, Developments And Effects
    by Lect. BRAGA, Viorica PhD & Lect. ZĂRNESCU, Odi, Mihaela PhD & Eng. ec. ms. MIREA Gabriel
  • 2010 The Value Added Tax Regime For The Assets Belonging To Natural Persons Who Establish Their Domicile Or Residence In Romania
    by Assoc. Prof. Radu Buziernescu Ph.D & Lect. Mihail Antonescu Ph. D
  • 2010 Treasure Islands
    by James R. Hines
  • 2010(XX) Tax Evasion Dynamics in Romania Reflected by Fiscal Inspection Activities
    by CORINA-MARIA ENE
  • 2009 L'abus de droit ou la sanction des mauvais élèves en droit des sociétés ? (Le cas des opérations d'apport-cession de titres)
    by Amar, Jacques
  • 2009 L’abus de droit ou la sanction des mauvais élèves en droit des sociétés ? Le cas des opérations d’apport-cession de titres
    by Serror, Stefan & Amar, Jacques
  • 2009 Common corporate tax base (CCTB) and effective tax burdens in the EU member states
    by Oestreicher, Andreas & Reister, Timo & Spengel, Christoph
  • 2009 ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)
    by Reister, Timo & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost Henrich
  • 2009 Planspiel zur Existenzgründung und Unternehmensnachfolge als Lehr- und Forschungsmethode
    by Braun, Susanne & Richter, Jörg
  • 2009 Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive
    by Thomas Hemmelgarn & Gaetan Nicodeme
  • 2009 Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive
    by Thomas Hemmelgarn & Gaëtan Nicodème
  • 2009 EU VAT Frauds
    by Silvia Fedeli & Francesco Forte
  • 2009 Efficient Committed Budget for Implementing Target Audit Probability for Many Inspectees
    by Yim, Andrew
  • 2009 Delhi’s VAT Department- Mixed Results and Lessons for GST
    by Garg, Rahul
  • 2009 Investment and Capital Constraints: Repatriations Under the American Jobs Creation Act
    by Michael Faulkender & Mitchell Petersen
  • 2009 The Effects of the Length of the Tax-Loss Carryback Period on Tax Receipts and Corporate Marginal Tax Rates
    by John R. Graham & Hyunseob Kim
  • 2009 Do Multinationals or Domestic Firms Face Higher Effective Tax Rates?
    by Kevin S. Markle & Douglas Shackelford
  • 2009 Tax Incentives and R&D Activity: Firm-Level Evidence from Taiwan
    by Chia-Hui Huang & Chih-Hai Yang
  • 2009 L'efficacité économique peut-elle justifier l'augmentation des droits de succession ?
    by Arrondel, Luc & Masson, André
  • 2009 Quand la finance islamique s’implante en France..
    by Amar, Jacques
  • 2009 Forecasting Interest Rates for Future Inter-Company Loan Planning: An Alternative Approach
    by Óscar Montero
  • 2009 Proyección de tasas de interés para la planeación de futuros préstamos Inter-Compañía: una aproximación alternativa
    by Óscar Montero
  • 2009 Monte-Carlo Simulations Revised: A Reply to Arqus
    by Sabrina Dorn
  • 2009 Tax-Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive
    by Thomas Hemmelgarn & Gaëtan J.A. Nicodème
  • 2009 Methodological approaches to the issue of effectiveness evaluation related to the tax administration system
    by Alexey Naidenov
  • 2009 Some Reflections On Nonprofit Finance Theory – Case Of Co-Management And Co-Production
    by Mihaly HOGYE
  • 2009 L‘Espace Fiscal Europeen
    by Dragos CHILEA
  • 2009 THE CRIME OF FRAUDULENT STATEMENT REFERRED TO IN ARTICLES 2 AND 3 OF D. LGS. March 10, 2000, N.74
    by Donato CARBONE & Vincenzo CARBONE
  • 2009 Some Considerations Regarding The Principle Of The Uniqueness Of Fiscal Control
    by Florin TUDOR
  • 2009 La Politique Fiscale Au Sein De L’Union Europeenne (Ue) Et En Roumanie
    by Mihaela GÖNDÖR
  • 2009 Observations On The Unconstitutionality Of Geo No. 34/2009 Regarding The 2009 Budget Rectification And The Regulation Of Some Financial-Fiscal Measures And The Negative Influences On Small And Medium-Seized Enterprises (Smes)
    by Lucian CHIRIAC & Ximena MOLDOVAN
  • 2009 Critical Overview On The Romanian Regulations Regarding Car Taxes
    by Mircea Stefan MINEA & Elena Maria MINEA
  • 2009 Reflections On The Hungarian Tax System And Reform Steps – The Case Of Property Tax
    by Mihály HÕGYE
  • 2009 The European Law Impact On The National Tax Legislation Regarding Vat
    by Ramona Mihaela MOLDOVAN & Daniela Cristina VALEA
  • 2009 The Local Taxation In The European Union – The Hungarian Local Business Tax (Hipa) Case
    by Eva ERDOS
  • 2009 The Verification Of The Econimical Conditions Of The Active Perfecting Customs Regime
    by Florin TUDOR
  • 2009 La Inversión En Activos Fijos Reales Productivos: Incentivos Y Obstáculos Tributarios
    by CÉSAR OMAR LÓPEZ ÁVILA & ALONSO JAVIER AGUILERA MARTÍNEZ & CONSTANZA E. COLLAZOS GÓMEZ & ELIZABETH GÓMEZ GÓMEZ
  • 2009 The Organisation of the Czech Customs and Tax Administration and its Comparision with Organisation in Selected European Union´s Member States
    by Šramková, Dana
  • 2009 La représentation de l'impôt dans l'analyse économique de l'impôt et dans l'économie des dispositifs fiscaux
    by Kalina Koleva & Jean-Marie Monnier
  • 2009 The european proposal to amend Vat treatment on financial services
    by Salvatore Chiri & Fabrizio Borselli & Claudia Barsotti
  • 2009 Exchange Traded Commodities: characteristics and fiscal regime
    by Enzo Mignarri
  • 2009 Savings and the economy: trust starts from the territories
    by Corrado Faissola
  • 2009 The harmonization of advance tax rulings systems in European Union member states - Why?
    by Alia DUTA
  • 2009 Arguments Against Minimum Tax
    by Narcis Eduard MITU
  • 2008 Steuerausfälle im Bereich der Mehrwertsteuer : Gründe, Ausmaß und Abhilfemöglichkeiten
    by Andrea Gebauer
  • 2008 Tax evading incentives and compromising
    by Ahmet EROL & Alper DEMİR
  • 2008 ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)
    by Reister, Timo & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost Henrich
  • 2008 Kürzung der Vorsorgeaufwendungen nach dem Jahressteuergesetz 2008 bei betrieblicher Altersversorgung für den GGF
    by Dommermuth, Thomas
  • 2008 The Submission of Fiscal Declarations by Electronic Means of Transmission at Distance
    by Antonescu, Mihai & Antonescu, Ligia
  • 2008 Optimal Policy with Heterogeneous Preferences
    by Louis Kaplow
  • 2008 Gemeindesteuern der Zinsbereinigten Gewinnsteuer
    by Marko Thomas Scholz & Daniel Zöller
  • 2008 Gnoseology approach to the tax reform in the Czech Republic
    by Igor Kotlán
  • 2008 La Relation Entre La Taxe Sur La Valeur Ajoutee Et Le Niveau De Vie De La Population
    by Rodica CISTELECAN
  • 2008 Los grupos de sociedades en el derecho tributario
    by Miguel Ángel Romeo Ibáñez & Juan Ignacio Garicano del Hoyo
  • 2008 Tax Culture: A Basic Concept for Tax Politics
    by Nerré, Birger
  • 2008 Harmonizing Corporate Income Taxes in the US and the EU: Legislative, Judicial, Soft Law and Cooperative Approaches
    by Charles McLure Jr.
  • 2007 Politica comerciala a României dupa intrarea in vigoare a Tratatului de aderare la Uniunea Europeana
    by Baicu, Mariana
  • 2007 Vorschläge für den Einstieg in einen umsatzsteuerlichen Refund bei PPP-Inhabermodellen
    by Jacob, Dieter & Berger, Conny
  • 2007 Options for Revenue Generation in Post-Conflict Environments (revision)
    by Michael Carnahan
  • 2007 Law, State Power, and Taxation in Islamic History
    by Metin Cosgel & Rasha Ahmed & Thomas Miceli
  • 2007 Companies’ Financial Decisions under the Distributed Profit Taxation Regime of Estonia
    by Aaro Hazak
  • 2007 The obligations of VAT payers regarding the ‘reverse taxation’ and the tax adjustment for fixed assets
    by Antonescu, Mihai & Antonescu, Ligia
  • 2007 Steuerverteilung und Finanzausgleich September 2007
    by Gamsachurdia, Giwi
  • 2007 Salience and Taxation: Theory and Evidence
    by Raj Chetty & Adam Looney & Kory Kroft
  • 2007 Integrating Income Tax and National Insurance: an interim report
    by Stuart Adam & Glen Loutzenhiser
  • 2007 Reflexiones Sobre La Teoría Y La Práctica Del Iva En Colombia
    by Christian R. Jaramillo H. & Jorge Tovar
  • 2007 A simulation of the effects of the personal income tax reform on the tax burden
    by Isabel Argimón & Francisco de Castro & Ángel Luis Gómez
  • 2007 Verzerrungswirkungen des besonderen Kirchgelds in glaubensverschiedener Ehe
    by Morawitz, Markus
  • 2007 Trends in aggregate measures of Australia’s corporate tax level
    by John Clark & Brant Pridmore & Nicholas Stoney
  • 2007 The Impact of EU Law on National Dividend Tax Systems
    by Evgenia Chatziioakeimidou
  • 2007 Introduction to the European Internal Market - An Abstract of the Present Development of the European Internal Market
    by Dr. Wolfgang Berger, DDr. Marian Wakounig, Mag. Caroline Kindl
  • 2007 Personal Income Tax Reform in Australia: A Specific Proposal
    by Tran-Nam, Binh & Vu, Linh & Andrew, Brian
  • 2007 Einfluss der Unternehmensteuerreform 2008 auf die effektive Steuerbelastung
    by Christoph Spengel & Christina Elschner & Michael Grünewald & Timo Reister
  • 2007 Unternehmensteuerreform 2008: Mogelpackung statt großer Wurf
    by Ralf Maiterth & Heiko Müller
  • 2007 Getting Married or Not: Can Tax Legislation Help Decide?
    by Élise Amar & Sophie Guérin
  • 2007 Reflexiones sobre la teoría y la práctica del IVA en Colombia
    by Christian R. Jaramillo & Jorge Tovar
  • 2007 An Evaluation of Tax Advantages forVenture Capital Investment Trusts in EU Adaptation Process
    by Ali Celikkaya
  • 2006 La comptabilité, épicentre de la matière imposable (1916-1926) ?
    by Praquin, Nicolas
  • 2006 Steuern und Steuerpolitik in Entwicklungsländern: Die Eigenverantwortlichkeit der Regierungen
    by Menck, Karl Wolfgang & Mutén, Leif
  • 2006 Tax Due Diligence bei Kreditinstituten: eine Betrachtung ausgewählter Bilanz- und GuV-bezogener Analysefelder bei der Ertragsbesteuerung
    by Löhr, Robert
  • 2006 The German Federal Court of Audit's observations of and comments on tax administration and tax compliance
    by Schöbel, Enrico
  • 2006 Dividend Decision under Distributed Profit Taxation: Investor’s Perspective
    by Aaro Hazak
  • 2006 Analyse des impacts financiers, organisationnels et marketing des normes IFRS dans le secteur des assurances
    by Frédéric Chandelle & Jacqueline Haverals
  • 2006 Verokannustimet innovaatiopolitiikan välineenä - Katsaus verokannustimien käyttöön OECD-maissa
    by Valkonen, Laura
  • 2006 T&K:n verokannustimien mahdollisia vaikutuksia suomalaisten yrityskyselyjen valossa
    by Pajarinen, Mika & Rouvinen, Petri & Ylä-Anttila, Pekka
  • 2006 Capital Levies and Transition to a Consumption Tax
    by Louis Kaplow
  • 2006 Taxation
    by Louis Kaplow
  • 2006 La nature juridique de l'impôt dans l'ancienne et la nouvelle économie du droit fiscal
    by Kalina Koleva & Jean-Marie Monnier
  • 2006 Offshore Companies and the Fiscal Paradise
    by CORINA ALEXANDRA VITELAR
  • 2006 Criminal Tax Law in the U.S. – A Model for Improving German Criminal Tax Law Enforcement?
    by Matthias Zahner
  • 2006 VAT Frauds and the Challenges to Bulgarian Tax Policy and Administration in Enlarged Europe
    by Konstantin Pashev
  • 2005 Möglichkeiten der Strukturierung von Hedgefondsportfolios
    by Heidorn, Thomas & Hoppe, Christian & Kaiser, Dieter G.
  • 2005 Fiscal Evasion – Principal Cause and Consequence of the Romanian Gradual Transition
    by Susanu, Monica & Ioan, Viorica
  • 2005 Corporate Tax Avoidance and Firm Value
    by Mihir A. Desai & Dhammika Dharmapala
  • 2005 Bank-Tax Conformity for Corporate Income: An Introduction to the Issues
    by Michelle Hanlon & Terry Shevlin
  • 2005 Tax competition: main lessons from the economic analysis
    by S. RASPILLER
  • 2005 Appropriate Measures to Use Money Laundering Prevention as an Antidote to Tax Evasion
    by Patricia Torres Serpel & Amir Shachmurove
  • 2005 The European Commission‘s Proposals for Corporate Tax Harmonization
    by Charles McLure Jr.
  • 2004 Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence
    by Ron Davies & Richard Chisik
  • 2004 Measuring the Effective Levels of Company Taxation in the New Member States: A Quantitative Analysis
    by Martin Finkenzeller & Christoph Spengel
  • 2004 Financial Systems and Economic Growth: An Evaluation Framework for Policy
    by Iris Claus & Veronica Jacobsen & Brock Jera
  • 2004 Profit-Sharing as Tax Saving and Incentive Device
    by Chau, Minh & Contensou, François
  • 2004 Dcf Valuation And Imputed Interest On Equity Increase – Implications Of The Austrian Tax System In A Model With Stochastic Profitability
    by Stefan Bogner & Manfred Frühwirth & Markus Schwaiger
  • 2004 Das Mehrwertsteuersystem in der Auslegung der Finanzgerichtsbarkeit unter dem Gesichtspunkt des Rechtsschutzes
    by Wilfried Wagner
  • 2004 Daňové informácie o štátoch Európskej únie
    by Anna Schultzová
  • 2003 Economic / Environmental System Interaction
    by Luis Vildosola
  • 2003 The Character and Determinants of Corporate Capital Gains
    by Mihir A. Desai & William M. Gentry
  • 2003 Market Bubbles and Wasteful Avoidance: Tax and Regulatory Constraints on Short Sales
    by Michael R. Powers & David M. Schizer & Martin Shubik
  • 2003 Il mecenatismo e la valorizzazione economica della cultura
    by Maurizio Mussoni
  • 2003 Mandato constitucional de fomento y fiscalidad de las cooperativas
    by Marco Antonio Rodrigo Ruiz
  • 2003 Neue Trends im europäischen und internationalen Steuerrecht
    by Albert J. Rädler
  • 2002 L' abus de droit en fiscalité. Un premier aperçu
    by Amar, Jacques
  • 2002 Simplifying the personal income tax system: lessons from the 1998 Spanish reform
    by Horacio Levy & Magda Mercador-Prats
  • 2002 Why are some taxes "more equal than others"?
    by RUBINCHICK-PESSACH, Anna
  • 2002 Measuring The Impact Of Taxation On Investment And Financing Decisions
    by Ulrich Schreiber & Christoph Spengel & Lothar Lammersen
  • 2002 Kommentar zum Rentenbesteuerungsurteil des Bundesverfassungsgerichts
    by Andrea Gebauer
  • 2002 The pros and cons of formulary apportionment : roundtable discussion on the European Commission's study on company taxation
    by Emil Sunley
  • 2002 Formulary apportionment and the future of company taxation in the European Union : company taxation and the internal market
    by Joann Weiner
  • 2001 Schätzung der Bemessungsgrundlagen der steuerlichen Ostförderung : Studie im Auftrag des Bundesministeriums der Finanzen
    by Albert Müller & Erich Gluch & Peter Jäckel & Arno Städtler
  • 2001 Everyday representations of tax avoidance, tax evasion, and tax flight: Do legal differences matter?
    by Kirchler, Erich & Maciejovsky, Boris & Schneider, Friedrich
  • 2001 Depreciation Rates in a Transition Economy: Evidence from Czech Panel Data
    by Lubomir Lizal
  • 2001 Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence"
    by Richard Chisik & Ronald B. Davies
  • 2001 Tax avoidance, tax evasion, and tax flight: Do legal differences matter?
    by Friedrich Schneider & Erich Kirchler & Boris Maciejovsky
  • 2001 The Distributional Component of the Price of the Tax Avoidance Service
    by Damjanovic, Tatiana
  • 1999 Why the Japanese Taxpayer Always Loses
    by J. Mark Ramseyer & Eric Rasmusen
  • 1999 The readability of Australia’s taxation laws and supplemetary materials: an empirical investigation
    by David Smith & Graham Richardson
  • 1998 Some Principles of Taxation for Latin America: Lessons from the USA and European Experiences
    by Robert W. McGee
  • 1997 A comment on the viability of the allowance for corporate equity
    by John Isaac
  • 1997 Share repurchases
    by Philip Shirley
  • 1997 Binding rulings
    by Winnie Chan
  • 1997 Horizontal equity and the taxation of employed and self-employed workers
    by Judith Freedman & Emma Chamberlain
  • 1993 Estimating Long-Run Revenue Effects of Tax Law Changes
    by Jane G. Gravelle
  • 1975 Must a Negative Income Tax Reduce Labor Supply: A Study of the Family's Allocation of Time
    by Mark R. Killingsworth
  • 2010 El Fondo De Educación Y Promoción En Cooperativas De Crédito: Gestión Con O Sin Una Fundación / The Education, Traininig And Development Fund In Credit Cooperatives: Management, Through Or Not, A Foundation
    by Agustín ROMERO CIVERA