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Research classified by Journal of Economic Literature (JEL) codes

/ K: Law and Economics
/ / K3: Other Substantive Areas of Law
/ / / K34: Tax Law
Most recent items first, undated at the end.
  • 2018 The Unconstitutionality Of The Additional Tax On Dividends In Mexico Inconstitucionalidad De La Tasa Adicional De Impuesto A Los Dividendos En Mexico
    by Ernesto Hernandez Soto & Lizzette Velasco Aulcy

  • 2017 The development of corporate tax structures in the European Union from 1998 to 2015 - Qualitative and quantitative analysis
    by Bräutigam, Rainer & Spengel, Christoph & Stutzenberger, Kathrin

  • 2017 Entwicklung eines Indifferenzsteuersatzes für den European Tax Analyzer
    by Bräutigam, Rainer & Nicolay, Katharina & Spengel, Christoph

  • 2017 Country-by-country reporting: Tension between transparency and tax planning
    by Evers, Maria Theresia & Meier, Ina & Spengel, Christoph

  • 2017 The implications of book-tax differences: A meta-analysis
    by Evers, Maria Theresia & Meier, Ina & Nicolay, Katharina

  • 2017 Potentielle Risikofaktoren für die Erhöhung der Betriebsprüfungswahrscheinlichkeit - Eine analytische und empirische Untersuchung auf Basis der E-Bilanz-Taxonomie 6.0 -
    by Henselmann, Klaus & Haller, Stefanie

  • 2017 The effects of a tax allowance for growth and investment: Empirical evidence from a firm-level analysis
    by Petutschnig, Matthias & Rünger, Silke

  • 2017 Taxing high-income earners: Tax avoidance and mobility
    by Alejandro Esteller-Moré & Amedeo Piolatto & Matthew D. Rablen

  • 2017 Assessing the Importance of Taxation on FDI: Evidence from South-East Asian Developing Countries
    by Athiphat Muthitacharoen

  • 2017 Neutralnosc podatkowa przy dzierzawie gospodarstwa rolnego lub jego skladnikow na cele rolnicze
    by Violetta Skrodzka

  • 2017 Anti-avoidance rules against international tax planning: A classification
    by Åsa Johansson & Øystein Bieltvedt Skeie & Stéphane Sorbe

  • 2017 Regressive Sin Taxes
    by Benjamin B. Lockwood & Dmitry Taubinsky

  • 2017 The Performance of VAT in DGD-partner countries
    by Mattéo Godin & Romain Houssa & Kelbesa Megersa

  • 2017 Taxing multinationals beyond borders: financial and locational responses to CFC rules
    by Sarah Clifford

  • 2017 Taxing high-income earners: tax avoidance and mobility
    by Alejandro Esteller & Amedeo Piolatto & Matthew D. Rablen

  • 2017 Stock Option Taxation: A Missing Piece in European Innovation Policy?
    by Henrekson, Magnus & Sanandaji, Tino

  • 2017 The Role of Taxes in the Disconnect between Corporate Performance and Economic Growth
    by Urooj Khan & Suresh Nallareddy & Ethan Rouen

  • 2017 Mining taxation in Africa: the gold mining industry in 14 countries from 1980 to 2015
    by Bertrand LAPORTE & Céline DE QUATREBARBES & Yannick BOUTERIGE

  • 2017 Tributación sobre las utilidades empresariales en Colombia: una comparación de los regímenes impositivos de antes y después de la ley 1819 de 2016
    by Javier Ávila Mahecha & Jorge Armando Rodríguez

  • 2017 Mining taxation in Africa: The gold mining industry in 14 countries from 1980 to 2015
    by Bertrand LAPORTE & Céline DE QUATREBARBES & Yannick BOUTERIGE

  • 2017 The effect of card payments on vat revenue in Greece
    by George Hondroyiannis & Dimitrios Papaoikonomou

  • 2017 HS 2002–HS 2017: Notes of the tariff nomenclature and the additional notes of the EU revisited
    by Weerth, Carsten

  • 2017 Globally Uniform Harmonized System Nomenclature? Waivers for Developing Countries and Membership Development: Situation 2017
    by Weerth, Carsten

  • 2017 Entwicklung des Harmonisierten Systems, neue Lücken und alle Anmerkungen - HS 2017
    by Weerth, Carsten

  • 2017 AEO-Programme weltweit – Stand 2017
    by Weerth, Carsten

  • 2017 Das Zollverfahren der Ausfuhr nach dem Unionszollkodex in grafischen Übersichten
    by Weerth, Carsten

  • 2017 Arbeitsprogramm zum UZK 2016 – Beschluss (EU) 2016/578
    by Weerth, Carsten

  • 2017 Evaluating the Use of Personal Networks to Circumvent Formal Processes: A Case Study of Vruzki in Bulgaria
    by Williams Colin C. & Yang Junhong

  • 2017 Steuer- und wirtschaftspolitische Bedeutung von Patentboxen im Post-BEPS-Zeitalter
    by Joachim Englisch

  • 2017 An examination of firms’ responses to tax forgiveness
    by Terry Shevlin & Jacob Thornock & Braden Williams

  • 2017 Kamu Alacaklarının Tahsilatını Sağlamaya Yönelik Bir Önlem: Tasarrufun İptali Davaları
    by Hakan ARSLANER

  • 2017 Tax Enforcement of Execution and Insolvency Proceedings
    by Tomáš Kouba

  • 2017 Forming Of Local Budgets: Between Fiscal Decentralization And Social Solidarity
    by Brîndusa GOREA & Oana Voica NAGY & Ioana Raluca TONCEAN-LUIERAN

  • 2017 Tax and Brexit
    by Judith Freedman

  • 2017 Voluntary Taxation and Beyond: The Promise of Social-Contracting Voting Mechanisms
    by Ian Ayres

  • 2017 32nd International Public Finance Conference
    by Barýþ YILDIZ & Gizem AKBULUT

  • 2017 A methodology for determining the ‘cash economy’ in the European Union via an announcement effect
    by John Cullis & Bruce Morley

  • 2017 Effective international information exchange as a key element of modern tax systems: promises and pitfalls of the OECD’s common reporting standard
    by Stjepan Gadzo & Irena Klemencic

  • 2017 The Integral Nature Of Tax Laws For Tax Payer’S In Mexico, Las Leyes Tributarias Forman Parte Integral De La Vida Del Gobernado En Mexico
    by Rosa Hilda Hernandez Sandoval & Sandra Patricia de la Garza Cienfuegos & Ana Maria Aguilar Sanchez & Rosa Margarita Torres Hernandez

  • 2017 Immobilizing corporate income shifting: Should it be safe to strip in the harbor?
    by Gresik, Thomas A. & Schindler, Dirk & Schjelderup, Guttorm

  • 2017 Cross-country evidence on the relation between capital gains taxes, risk, and expected returns
    by Hail, Luzi & Sikes, Stephanie & Wang, Clare

  • 2017 An Assessment of Carousel Value-Added Tax Fraud in The European Carbon Market
    by Berrittella Maria & Cimino Filippo Alessandro

  • 2017 The Firm as an Enterprise Entity and the Tax Avoidance Conundrum: Perspectives from Accounting Theory and Policy
    by Biondi Yuri

  • 2017 Evolutions and tendencies regarding the Romanian transfer pricing legislation: is there a need for change?
    by Ioana NEACSU & Liliana FELEAGA

  • 2017 Reminders and Recidivism: Using Administrative Data to Characterize Nonfilers and Conduct EITC Outreach
    by John Guyton & Pat Langetieg & Day Manoli & Mark Payne & Brenda Schafer & Michael Sebastiani

  • 2017 Taxman's Dilemma: Coercion or Persuasion? Evidence from a Randomized Field Experiment in Ethiopia
    by Abebe Shimeles & Daniel Zerfu Gurara & Firew Woldeyes

  • 2017 Quantifying the Disincentive Effects of Joint Taxation on Married Women's Labor Supply
    by Alexander Bick & Nicola Fuchs-Schündeln

  • 2016 Book-tax conformity and reporting behavior: A quasi-experiment
    by Evers, Maria Theresia & Meier, Ina & Nicolay, Katharina

  • 2016 Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor?
    by Schindler, Dirk Steffen & Gresik, Thomas & Schindler, Dirk & Schjelderup, Guttorm

  • 2016 Harmonisierung der heterogenen Unternehmensteuern in Europa? Plädoyer für einen Mittelweg
    by Melle, Marco Cataldo

  • 2016 Erbschaftsteuerreform: Auswirkungen für Unternehmenserben
    by Beznoska, Martin & Hentze, Tobias

  • 2016 Exploring the characteristics of transfer pricing systems across countries
    by Rathke, Alex Augusto Timm & Rezende, Amaury José

  • 2016 Identifying firms' tax loss carry-forward status: The accuracy of database-ariven methods
    by Rechbauer, Martina

  • 2016 Implications of Fiscal Policy for Housing Tenure Decisions
    by Anastasia Girshina

  • 2016 Designing Tax Policy to Promote Agricultural Cooperatives and Environmental Protection in China

  • 2016 Self-Concept Maintenance and Tax Evasion
    by Francesco Flaviano Russo

  • 2016 Assessing Tax Incentives for Investment: Case Study of Thailand
    by Athiphat Muthitacharoen

  • 2016 Untaxed Social-Media Problem and Potential Solutions
    by Kaplanhan, Fatih & Korkut, Cem

  • 2016 What's BEPS got to do with it? Exploring the effectiveness of thin capitalisation rules
    by Kayis-Kumar, Ann

  • 2016 International tax planning by multinationals: Simulating a tax-minimising intercompany response to the OECD's recommendation on BEPS Action 4
    by Kayis-Kumar, Ann

  • 2016 Exploring the characteristics of transfer pricing systems across countries
    by Rathke, Alex Augusto Timm & Rezende, Amaury José

  • 2016 Fiscal burden differentiation between European Union countries as a source of opportunism, moral hazard and unproductive entrepreneurship
    by Andrzej Pestkowski

  • 2016 Bitcoin as an example of a virtual currency
    by Anna Wisniewska

  • 2016 Heuristic Perceptions of the Income Tax: Evidence and Implications for Debiasing
    by Alex Rees-Jones & Dmitry Taubinsky

  • 2016 A Distribution-Neutral Perspective On Tax Expenditure Limitations
    by Louis Kaplow

  • 2016 Stock Option Taxation and Venture Capital Activity: A Cross-Country Comparison
    by Henrekson, Magnus & Sanandaji, Tino

  • 2016 La fiscalité minière en Afrique : Un état des lieux sur le secteur de l’or dans 14 pays de 1980 à 2015
    by Bertrand LAPORTE & Céline DE QUATREBARBES & Yannick BOUTERIGE

  • 2016 The Italian Blitz: a natural experiment on audit publicity and tax compliance
    by Pietro Battiston & Denvil Duncan & Simona Gamba & Alessandro Santoro

  • 2016 The Impact of Social Pressure on Tax Compliance: a Field Experiment
    by Pietro Battiston & Simona Gamba

  • 2016 Measuring tax treaty negotiation outcomes: the Actionaid tax treaties dataset
    by Hearson, Martin

  • 2016 La carga tributaria sobre los ingresos laborales y de capital en Colombia: el caso del impuesto sobre la renta y el IVA
    by Jorge Armando Rodríguez & Javier Ávila Mahecha

  • 2016 La fiscalité minière en Afrique : un état des lieux du secteur de l’or dans 14 pays de 1980 à 2015
    by Bertrand LAPORTE & Céline DE QUATREBARBES & Yannick BOUTERIGE

  • 2016 The tax burden on banks over the period 2006-2014
    by Giacomo Ricotti & Marco Burroni & Vincenzo Cuciniello & Elena Padovani & Elena Pisano & Stefania Zotteri

  • 2016 Effekte der Niedrigzinsen auf die betrieblichen Pensionsrückstellungen in Deutschland
    by Hentze, Tobias

  • 2016 Acht Jahre Zugelassener Wirtschaftsbeteiligter (AEO)
    by Weerth, Carsten

  • 2016 Der Unionszollkodex – Übersicht der Neuerungen und Zeitpunkte der Geltungen
    by Weerth, Carsten

  • 2016 Sieben Jahre Zugelassener Wirtschaftsbeteiligter (AEO)
    by Weerth, Carsten

  • 2016 Warum es keine Ergänzungsbilanz des KGaA-Komplementärs gibt und vor einer Reform der KGaA-Besteuerung ausdrücklich zu warnen ist
    by Kollruss, Thomas StB

  • 2016 Some Aspects of Local Real Estate Taxes as an Instrument of Land Use Management
    by Źróbek Sabina & Manzhynski Siarhei & Zysk Elżbieta & Rassokha Yauheni

  • 2016 Financing sustainable development with enhanced domestic resource mobilization: transitional role of international cooperation
    by Koji Yamada

  • 2016 Tax reforms with vector autoregression analysis: Ecuador case
    by Fabricio Zanzzi & Ana Lisbeth Cordero Linzán & Mayra Gabriela Cordero Linzán

  • 2016 EU: Umsetzung des OECD-Aktionsplans gegen unerwünschte Steuergestaltungen
    by Wolfram Scheffler & Manuela Herttrich

  • 2016 Abschaffung der Abgeltungsteuer — gerechter und steuersystematisch einheitlicher?
    by Clemens Fuest & Christoph Spengel & Désirée I. Christofzik & Lars P. Feld & Uwe Scheuering & Margit Schratzenstaller & Manfred Gärtner & Gerhard Schick

  • 2016 Who benefits from the preferential treatment of business property under the German inheritance tax?
    by Benedikt Franke & Dirk Simons & Dennis Voeller

  • 2016 Vergilendirilebilir Gelir ve Gelir Vergisinde Üniter Yapıyı Bozan Uygulamalar
    by Zeynep ARIKAN & Ahmet İNNECİ

  • 2016 Bütçe Kanununa Ekli Vergi Harcamaları Listesinin Mevzuatla Ücret Gelirlerine İlişkin Getirilen Muafiyet, İstisna ve İndirimler Bağlamında Analizi
    by İlhami ÖZTÜRK

  • 2016 The Principle Of Non-Retroactivity Of Civil Law - Deviations Identified In The Matter Of Tax Legislation
    by Cristina-Simona Capatina (Dumitrache)

  • 2016 The choice of earning form and maximization of net salary. The employment contract, civil contracts and own business (Wybor formy zarobkowania a maksymalizacja wynagrodzenia netto. Umowa o prace, umowy cywilnoprawne i wlasna dzialalnosc gospodarcza)
    by Igor Postu³a & Olga Augustyniak

  • 2016 Provisions for Future Liabilities and Effective Corporate Income Tax Rate
    by Anna Leszczyłowska

  • 2016 Possible Ways of Further Evolution of Tax Systems in the EAEU Countries
    by Petrosyan, Heghine G.

  • 2016 Le Role Du Mediateur Fiscal Pour Maintenir La Confiance Du Contribuable Dans L’Administration Fiscale: Approche De Droit Comparè
    by Arina DRAGODAN

  • 2016 The Challenges Of The Recent Financial Crisis: An Analytical Approach Of Poland Experience
    by Tatiana - Camelia DOGARU

  • 2016 Concrete Aspects Regarding the Imputation of Current Tax Receivables in Insolvency Proceedings
    by Marioara Mirea & Cristina Stroie

  • 2016 Making Promises Good: The Anti-Money Laundering Regime as a Multi-Purpose Tool for Governance
    by Stavros Katsios

  • 2016 Corruption as a Governance Challenge and the Role of Civil Society
    by Stavros Katsios

  • 2016 Eine ökonomische Analyse der Erbschaftsteuerreform
    by Hentze Tobias

  • 2016 No progressive taxation without discrimination? On the generality of the law in the classical liberal tradition
    by Åsbjørn Melkevik

  • 2016 Reliability Or Tax Captivity By Tax Microentrepreneurs In Mexico, Formalidad O Cautividad Fiscal Mediante El Regimen De Incorporacion Fiscal En Mexico
    by Jessica Lizbeth Cisneros Martinez & Loreto Maria Bravo Zanoguera & Placido Valenciana Moreno & Sosima Carrillo & Ana Cecilia Bustamante Valenzuela

  • 2016 A Review Of Hobby And Business Loss Rules: Evidence From Recent Developments
    by Peg Horan & Thomas Horan

  • 2016 Substantial Authority Update: Tax Penalty Avoidance By Good Faith Reference To Judicial, Administrative And Legislative Authorities
    by Albert D. Spalding & Nancy W. Spalding

  • 2016 Allowing firms to choose between separate accounting and formula apportionment taxation
    by Gresik, Thomas A.

  • 2016 The impact of social pressure on tax compliance: A field experiment
    by Battiston, Pietro & Gamba, Simona

  • 2016 Panama Papers: Steueroasen im Visier – was ist noch legal, welche Mittel wirken gegen Missbrauch?
    by Alfons J. Weichenrieder & Friedrich Schneider & Norbert Walter-Borjans & Michael Meister & Lukas Hakelberg & Thomas Rixen & Jörg R. Werner

  • 2016 Affirmation of the Legal Status of Taxpayers in Montenegro
    by Srđa Božović

  • 2016 The Sale Of The Mortgaged Asset And Property Taking In The Account Of The Claim
    by Nicolae, GRADINARU

  • 2016 Considerations On The Causes Of Tax Evasion In Romania
    by Raluca-Viorica LIXANDRU

  • 2016 A Glimpse Into The Offshore World After “Panama Papers”
    by Ana-Maria GEAMANU

  • 2016 A Glimpse Into The Offshore World After “Panama Papers”
    by Ana-Maria GEAMANU

  • 2016 Application of international double taxation conventions in Romania
    by Florin Dumiter & Stefania Jimon

  • 2016 Considerations regarding the constitutional obligation determining the financing source for budgetary expenditures
    by Florentina Camelia Stoica

  • 2016 Extrinsic and Intrinsic Motivations for Tax Compliance: Evidence from a Field Experiment in Germany
    by Nadja Dwenger & Henrik Kleven & Imran Rasul & Johannes Rincke

  • 2016 Estimating the Top Tail of the Wealth Distribution
    by Philip Vermeulen

  • 2015 Les paradis fiscaux dans la concurrence fiscale internationale
    by Molé, Antoine

  • 2015 Theoretische Fundierung der Gestaltung flexibler Kostenrechnungssystematiken im mittelständischen Industriebetrieb
    by Schröder, Stefan

  • 2015 „Wie hat sich die Steuerberatervergütungsverordnung (StBVV) auf die Honorarpolitik der Steuerberater in Einzelkanzleien ausgewirkt? Ergebnis einer Umfrage an Steuerberatern in Einzelkanzleien“
    by Thüs, Stefan

  • 2015 Steuerpolitik in Deutschland: Eine Halbzeitbilanz der aktuellen Legislaturperiode im Kontext europäischer Entwicklungen
    by Bräutigam, Rainer & Spengel, Christoph

  • 2015 Rechtliche Überlegungen zur Position der Sparer und institutionellen Anleger mit Blick auf die Niedrigzins- bzw. Negativzinspolitik der Europäischen Zentralbank
    by Hirdina, Ralph

  • 2015 Tarifverwerfungen beim Zusammentreffen von Progressionsvorbehalt und Besteuerung außerordentlicher Einkünfte: Theoretische und empirische Befunde zu arbiträren Grenzsteuersatzverläufen
    by Hechtner, Frank

  • 2015 The effect of cross-border group taxation on ownership chains
    by Rünger, Silke

  • 2015 Voluntary Disclosure Programs for Tax Evaders
    by Heiner Schmittdiel

  • 2015 An Assessment of the Performance of the Italian Tax Debt Collection System
    by Margherita Ebraico & Savino Rua

  • 2015 Economic Crime And Punishment In Turkish Tax System: A Comparative Analysis
    by Emre Atsan & Mete D?BO

  • 2015 The Legality Principle Of Taxes In The Constitution Of Republic Of Turkey
    by Ümit Süleyman ÜSTÜN (Assoc. Prof. Dr.) & Faruk B?L?R

  • 2015 The fiscal implications of mobile applications: The case study of UBER in Romania

  • 2015 Value Added Tax and its place in the fiscal system of the Republic of Croatia during the financial crisis
    by Sonja Cindori

  • 2015 Cross-Country Evidence On The Preliminary Effects Of Patent Box Regimes On Patent Activity And Ownership
    by Bradley, Sebastien & Dauchy, Estelle & Robinson, Leslie

  • 2015 Thin capitalisation rules: A second-best solution to the cross-border debt bias?
    by Kayis-Kumar, Ann

  • 2015 Perception of tax evasion and tax fraud in Portugal: a sociological study
    by Maria Poço & Cidália Lopes & Alexandre Silva

  • 2015 Tax evasion and tax fraud in the bankruptcy process: empirical evidence from Portugal
    by Ana Dinis & Cidália Lopes & Alexandre Silva

  • 2015 A nation without a corporate income tax: Evidence from nineteenth century Japan
    by Kazuki Onji & John P. Tang

  • 2015 Insuring Your Donation – An Experiment
    by Renate Buijze & Christoph Engel & Sigrid Hemels

  • 2015 The OECD's "Action Plan" to Raise Taxes on Multinational Corporations
    by Gary Clyde Hufbauer & Euijin Jung & Tyler Moran & Martian Vieiro

  • 2015 Fiscal and Economic Aspects of Book Consumption in the European Union
    by Borowiecki, Karol J. & Navarrete, Trilce

  • 2015 Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor?
    by Gresik, Thomas A. & Schindler, Dirk & Schjelderup, Guttorm

  • 2015 Porez Na Dohodak U Republici Hrvatskoj
    by Miljenko Javorović

  • 2015 Novi Zakon O Računovodstvu – Usporedni I Kritički Prikaz
    by Marica Javorovic

  • 2015 Corporate Governance, Incentives, and Tax Avoidance
    by Armstrong, Christopher S. & Blouin, Jennifer L. & Jagolinzer, Alan D. & Larcker, David F.

  • 2015 Fiscal and Economic Aspects of Book Consumption in the European Union
    by Karol J. Borowiecki & Trilce Navarrete

  • 2015 Dance Participation and Attendance in Denmark
    by Karol J. Borowiecki & Catarina Marvao

  • 2015 Impuesto Sobre la Renta: dime cómo opera y te diré cómo redistribuye
    by Jorge Armando Rodríguez

  • 2015 Immobilizing Corporate Income Shifting: Should it be Safe to Strip in the Harbour?
    by Thomas A. Gresik & Dirk Schindler & Guttorm Schjelderup

  • 2015 Tax Evasion and Economic Crime. Empirical Evidence for Italy
    by Amedeo Argentiero & Bruno Chiarini & Elisabetta Marzano

  • 2015 A nation without a corporate income tax: Evidence from nineteenth century Japan
    by Kazuki Onji & John P. Tang

  • 2015 Contribution à l'amélioration de la performance en matière d'imposition sur le revenu en République de Guinée
    by Monemou, Ouo-Ouo Waïta

  • 2015 AEO Programmes Worldwide: From MRAs to a General AEO Agreement?!
    by Weerth, Carsten

  • 2015 AEO-Programme weltweit – Stand 2015
    by Weerth, Carsten

  • 2015 Die Kraftfahrzeugsteuer – ein systematischer Überblick und einige Praxishinweise und Praxisprobleme
    by Weerth, Carsten

  • 2015 Umschlüsselungshilfe vom Zollkodex (ZK) zum Unionszollkodex (UZK) - Teil 2
    by Weerth, Carsten

  • 2015 Umschlüsselungshilfe vom Zollkodex (ZK) zum Unionszollkodex (UZK) - Teil 1
    by Weerth, Carsten

  • 2015 Das Arbeitsprogramm UZK - Vorstellung der IT-Zollentwicklung nach Artikel 280 UZK
    by Weerth, Carsten

  • 2015 Algunos aspectos críticos en la aplicación del impuesto de sociedades a las cooperativas según el régimen fiscal de cooperativas. La necesidad de su reforma
    by Agustín Romero Civera & Sergio Marí Vidal

  • 2015 Do Estate Tax Rates Really Affect Charitable Bequests? A Regression Model Analysis Of Estate Distributions

  • 2015 The powers of rural districts in Poland (Kompetencje powiatow ziemskich w Polsce)
    by Iwona Koza

  • 2015 Tax effects of converting the partnership into other partnership (Skutki podatkowe przeksztalcenia spolki osobowej w inna spolke osobowa)
    by Rafal Bernat

  • 2015 Regulating Cryptocurrencies in Poland and in the World as Exemplified by Bitcoin – the Legal Status and Economic (Regulowanie kryptowalut w Polsce i na swiecie na przykladzie Bitcoina – status prawny i interpretacja ekonomiczna )
    by Grzegorz Sobiecki

  • 2015 Funkcja fiskalna i społeczna w powierzchniowym systemie opodatkowania nieruchomości na przykładzie gmin w Polsce
    by Paweł Felis

  • 2015 Tax Policy Response to Market Changes: The Case of the Gaming Services Sector. - L’adeguamento della politica fiscale ai cambiamenti di mercato: il caso del settore del gioco pubblico
    by De Bonis, Valeria & Gandolfo, Alessandro

  • 2015 Deductibility of Provisions under the CCCTB Proposal and Its Effects on Companies: The Case of Poland
    by Anna Leszczyłowska

  • 2015 Property Tax in Prague: Quantifying the current Situation and potential Changes on the Basis of Data from Tax Returns
    by Petr Janský & Jiří Šatava

  • 2015 Why Eu Migration Law Matters? Legal Perspectives On Eu Migration Law
    by Olard HASANI

  • 2015 Taxpayers’ Rights In Relation To An Italian Tax Audit
    by Vincenzo CARBONE

  • 2015 Un “Code Européen Du Contribuable” Pour Renforcer La Lutte Contre La Fraude Et L’Évasion Fiscales
    by Arina Nicoleta DRAGODAN

  • 2015 Microsimulation as an instrument for tax policy analyses
    by Anna Leszczylowska

  • 2015 The Sheriff of Nottingham Hypothesis: A Tribute to Theodore Eisenberg
    by Marcelo Nunes & Ivan Ribeiro & Pedro Roquim & Julio Trecenti

  • 2015 Tax Aggressiveness of Taxpayers with Heterogeneous Income and Uncertainty about Taxable Income
    by Markus Diller & Johannes Lorenz

  • 2015 Controversies in Connection with the Definition of a Building Structure in the Polish Property Tax
    by Iwona Zarêba

  • 2015 General Remarks on Collecting Stamp Duties
    by Mirela Niculae & Beatrice-Tanta Strat & Mihaela Simionescu

  • 2015 Taxation Of Per Diem. Romanian Current Liabilities For Employers And Employees
    by Mihaela TOFAN & Ana Maria BERCU

  • 2015 In pursuit of tax equity: lessons from VAT rate structure adjustment in Poland
    by Artur Świstak & Sebastian Wawrzak & Agnieszka Alińska

  • 2015 Enhanced Relationship Participation Incentives For (Dutch) Multinational Organizations
    by Damy Colon & Dirk Swagerman

  • 2015 Transfer Pricing: Increasing Tension Between Multinational Firms And Tax Authorities
    by Wray Bradley

  • 2015 Planificación fiscal y Gobierno Corporativo en las empresas cotizadas españolas
    by Juan Monterrey Mayoral & Amparo Sánchez Segura

  • 2015 El fraude fiscal en la CAPV. Cuantificación, efectos y medidas para reducirlo
    by Lourdes Serna Blanco & Mercedes Vallejo Escudero & Ignacio Zubiri

  • 2015 Servet Vergilerinden Veraset ve Intikal Vergisi Üzerine Degerlendirmeler
    by Havva Safak & Hatice Yurtsever

  • 2015 Porez Na Dohodak U Republici Hrvatskoj
    by Miljenko Javorovic

  • 2015 Novi Zakon O Raèunovodstvu - Usporedni I Kritièki Prikaz
    by Marica Javorovic

  • 2015 Corporate governance, incentives, and tax avoidance
    by Armstrong, Christopher S. & Blouin, Jennifer L. & Jagolinzer, Alan D. & Larcker, David F.

  • 2015 The wealth effects of premium subsidies on moral hazard in insurance markets
    by Jaspersen, Johannes G. & Richter, Andreas

  • 2015 Income taxation, wealth effects, and uncertainty: Portfolio adjustments with isoelastic utility and discrete probability
    by Sims, Theodore S.

  • 2015 A influência das políticas públicas quanto a aplicação do imposto predial e territorial urbano progressivo no tempo como instrumento do estatuto da cidade
    by Semíramis Amaral Rabello De Mello

  • 2015 EU-Aktionsplan zur Unternehmensbesteuerung: Ein Weg zu größerer Fairness und Effizienz in der Steuerpolitik?
    by Wolfgang Schön & Dennis Klein & Markus Kerber & Martin Ruf & Tanja Kroh & Katharina Finke & Christoph Spengel & Andreas Oestreicher

  • 2015 Fiscal Rules
    by Sabrina Enzinger

  • 2015 La fiscalité minière en Afrique : le secteur de l’or dans 14 pays de 1980 à 2015
    by Bertrand Laporte & Yannick Bouterige & Céline de Quatrebarbes

  • 2015 Comparison between the legal regime of the extinctive prescription in Romanian civil law and fiscal law
    by Silvia Lucia Cristea

  • 2015 Hungarian Small Business Tax and Possibilities to Minimize Distortions from Capital Income Taxation
    by Benedek Nobilis & András Svraka

  • 2015 Taxpayer Search for Information: Implications for Rational Attention
    by Jeffrey L. Hoopes & Daniel H. Reck & Joel Slemrod

  • 2015 No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax
    by Dina Pomeranz

  • 2014 I metodi di misurazione dell’Economia Non Osservata
    by Amedeo Argentiero & Matilde Guarino

  • 2014 Gemeinsame Körperschaftsteuer-Bemessungsgrundlage in der EU: Konkretisierung der Gewinnermittlungsprinzipien und Weiterentwicklungen
    by Evers, Maria Theresia & Finke, Katharina & Köstler, Melanie & Meier, Ina & Scheffler, Wolfram & Spengel, Christoph

  • 2014 Effective tax rates under IP tax planning
    by Evers, Lisa & Spengel, Christoph

  • 2014 How do employment tax credits work? An analysis of the German inheritance tax
    by Franke, Benedikt & Simons, Dirk & Voeller, Dennis

  • 2014 Extending taxation of interest and royalty income at source: An option to limit base erosion and profit shifting?
    by Finke, Katharina & Fuest, Clemens & Nusser, Hannah & Spengel, Christoph

  • 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)
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  • 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 Vermögensumverteilung in der Eurozone durch die EZB ohne rechtliche Legitimation?
    by Hirdina, Ralph

  • 2014 How do employment tax credits work? An analysis of the German inheritance tax
    by Franke, Benedikt & Simons, Dirk & Voeller, Dennis

  • 2014 Tax Amnesties
    by Marchese, Carla

  • 2014 Tax Basis Determinations, Pass-Through Entities, and Taxpayer Noncompliance
    by James Alm & Jay A. Soled

  • 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 Tax Policy Endogeneity: Evidence from R&D Tax Credits
    by Chang, Andrew C.

  • 2014 The end of bank secrecy? An evaluation of the G20 tax haven crackdown
    by Johannesen, Niels & Zucman, Gabriel

  • 2014 Taxation and Economic Incentives on Health-Related Commodities: Alcohol, Tobacco and Food
    by Alemanno , Alberto & Sassi , Franco

  • 2014 Investor Valuations of Japan's Adoption of a Territorial Tax Regime: Quantifying the Direct and Competitive Effects of International Tax Reform
    by Estelle P. Dauchy & Sebastien Bradley & Makoto Hasegawa

  • 2014 Lost in America: Evidence on Local Sales Taxes from National Panel Data
    by David Agrawal

  • 2014 As American as Apple Inc.: International tax and ownership nationality
    by Chris Sanchirico

  • 2014 New Countries Applying the Harmonized System Nomenclature: Update 2014
    by Weerth, Carsten

  • 2014 Sechs Jahre Zugelassener Wirtschaftsbeteiligter (AEO)
    by Weerth, Carsten

  • 2014 Fünf Jahre Zugelassener Wirtschaftsbeteiligter (AEO)
    by Weerth, Carsten

  • 2014 Las entidades del tercer sector como prestadores de servicios asistenciales en el IVA: exensiones y tipos reducidos
    by Mercedes Navarro Egea

  • 2014 The Unintended Consequences of Property Tax Relief: New York’s STAR Program
    by Tae Ho Eom & William Duncombe & Phuong Nguyen-Hoang & John Yinger

  • 2014 The impact of local governments on their own revenue source efficiency. Review of communes in Poland
    by Pawel Felis

  • 2014 Precautionary Measures to be Taken Following a Tax Audit or a Fraud Control Over a Taxpayer's Assets
    by Marin Marilena & Popescu Alina

  • 2014 Principle Of Fairness In Regard To Personal Income Tax
    by Renata Peric & Emina Jerkovic

  • 2014 Possible Measures to Improve Science Funding
    by Albena Vutsova & Emil Mitov

  • 2014 The Tax Procedural Legislation an Instrument of Effective Tax Policy and Control
    by Nina Chilova

  • 2014 Status of the Income Tax Burden in Japan - Focusing on High-Income Earners -
    by Naoki Oka

  • 2014 Legal and Fiscal Effects of the Temporary Building Object Definition
    by Piotr Musia³ & Roger Œliwicki

  • 2014 Tax depreciation of used or improved buildings and structuresr
    by Jowita Pustu³

  • 2014 The Increasing Importance of Transfer Pricing and the Tax Strategies of the Transnational Corporations
    by Georgeta Ilie

  • 2014 Legal Status Of Firms – Main Contributors To Romanian Public Budget
    by Mihaela TOFAN

  • 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 Legal And Financial Impact Of The Corporate Tax Rate To Single In The Agreements To Avoid Double Characteristics With Mexico, Impacto Legal Y Financiero Del Impuesto Empresarial A Tasa Unica En Los Convenios Para Evitar La Doble Tributacion Con Mexico
    by Rigoberto Reyes Altamirano

  • 2014 Tax Implications Of A Merger: A Case Study
    by Valeriya Avdeev

  • 2014 Continuity and Innovations in Tax Reform
    by Giuseppe Dallera

  • 2014 The interaction between trust and power: Effects on tax compliance and macroeconomic implications
    by Lisi, Gaetano

  • 2014 LOST in America: Evidence on local sales taxes from national panel data
    by Agrawal, David R.

  • 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 Recent reforms in Spanish housing markets: An evaluation using a DSGE model
    by Mora-Sanguinetti, Juan S. & Rubio, Margarita

  • 2014 Schnittstellenprobleme in Familienpolitik und Familienrecht
    by Notburga Ott & Heinrich Schürmann & Martin Werding

  • 2014 Transnational corporations in search of attractive institutional conditions in contemporary global economy
    by Magdalena Owczarczuk

  • 2014 Changes in the regulations of commodity turnover with third countries following establishment of the customs union of Belarus, Kazakhstan and Russia
    by Miroslawa Laszuk

  • 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 Tributes imposed on tourists as a new-old source of local governments income
    by Marcin Burzec

  • 2014 La location-gérance, mode d’exploitation du fonds de commerce ou instrument d’optimisation fiscale ?
    by Mohamed el Gdaihi

  • 2014 Legislating unorthodox taxes: The Hungarian experience
    by Dániel Deák

  • 2014 The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown
    by Niels Johannesen & Gabriel Zucman

  • 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 Role of Precedent in the Tax Law of Foreign Countries
    by Zolotareva, Anna & Shatalov, Stanislav

  • 2013 Investor Valuations of Japan's Adoption of a Territorial Tax Regime: Quantifying the Direct and Competitive Effects of International Tax Reform
    by Bradley, Sebastien & Dauchy, Estelle & Hasegawa, Makoto

  • 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 Do taxes affect firmsÕ asset write-downs? Evidence from discretionary write-downs of equity investments in Italy
    by Giampaolo Arachi & Valeria Bucci

  • 2013 Tax Reforms in Latin America in an Era of Democracy
    by Diego Focanti & Mark Hallerberg & Carlos Scartascini

  • 2013 Tax Reforms in Latin America in an Era of Democracy
    by Carlos Scartascini

  • 2013 Customs regulation in the EurAsEC customs union and financial law development in the Russian federation
    by Alexander Kozyrin

  • 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 Executive Compensation: Where We Are, and How We Got There
    by Murphy, Kevin J.

  • 2013 Customs Sanctions of the EU-27: A Detailed Analysis and a Preview on the Modernized Customs Code of the EU and the European Union Customs Code
    by Weerth, Carsten

  • 2013 AEO-Programme weltweit – Stand 2013
    by Weerth, Carsten

  • 2013 Welcher Zollkodex gilt ab Juli 2013? – Eine Sachstandsanalyse zum Modernisierten Zollkodex und Unions-Zollkodex
    by Weerth, Carsten

  • 2013 Gegenseitige Anerkennung des AEO-Status – Stand der Dinge 2013
    by Weerth, Carsten

  • 2013 Incentivos fiscales para los Business Angels en España
    by Marta Montero Simó

  • 2013 Nuevas realidades en el tercer sector: las aportaciones jurídico-organizativas de las fundaciones cívicas
    by Julio Jiménez Escobar

  • 2013 Diferencias territoriales en el concepto de cooperativa protegida y especialmente protegida
    by Pilar Alguacil Marí & Agustín Romero Civera

  • 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 Customs Duties. Customs Tariff
    by Octavian Pasat

  • 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 Consecinţele „Tratatului fiscal” asupra statelor Uniunii Europene
    by Şaguna Dan Drosu, Zdanovschi Alice Cristina Maria

  • 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 Swedish Inheritance and Gift Taxation, 1885–2004
    by Du Rietz, Gunnar & Henrekson, Magnus & Waldenström, Daniel

  • 2012 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 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 New Countries are Applying the Harmonized System Nomenclature – Update 2012
    by Weerth, Carsten

  • 2012 Vier Jahre Zugelassener Wirtschaftsbeteiligter (AEO)
    by Weerth, Carsten

  • 2012 Übersicht der Zollbefreiungen
    by Weerth, Carsten

  • 2012 The discrepancy between "ideal" and "real world" international tax rules. What drives politicians when making the rules?
    by Julia Braun

  • 2012 Muhasebe Meslek Mensuplarının Vergi Cezalarına İlişkin Görüşlerine Yönelik Bir Alan Çalışması
    by Mahmut YARDIMCIOĞLU & Özlem ÖZER

  • 2012 Türkiye’de Geçici Vergi Uygulamasının Karşılaştırmalı Değerlendirmesi
    by Semih ÖZ

  • 2012 Muhasebe Meslek Mensuplarına Yönelik Bir Çalışma: Meslek Mensuplarının Demografik Durumları, Mesleki Sorunları ve Değerlendirilmesi
    by Özgür BİYAN

  • 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 Progresivní nebo "rovná" daň - ekonomické i politické dilema
    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 Profitability Analysis and Tax Incidence in Cement Companies
    by Aruna Tyagi

  • 2012 How To Prevent A Negative Impact From Single Rate Business Tax Or Corporate Flat Rate Tax On Mexico Maquiladoras,¿Como Lograr Que El Impuesto Empresarial A Tasa Unica No Impacte Negativamente Las Finanzas De Las Maquiladoras En Mexico?
    by Jessica Lizbeth Cisneros Martinez & Cruz Elda Macias Teran & Leonel Rosiles Lopez & Sosima Carrillo

  • 2012 The Ethics Of Tax Evasion: A Survey Of Hispanic Opinion
    by Robert W. McGee, & Arsen M. Djatej, & Robert H. S. Sarikas,

  • 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 Francisco, Saffie

  • 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 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 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 WCO Framework of Standards: Authorized Economic Operator (AEO) in the World
    by Weerth, Carsten

  • 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 OECD Üyesi Ülkelerde Katma Değer Vergisinin Yapısal Gelişimi ve Son Uyumlaştırma Çabalarının Değerlendirilmesi
    by Ali ÇELİKKAYA

  • 2011 The Anticipated Individualised Fiscal Solution

  • 2011 Tax Havens And The Money Laundering Phenomenon

  • 2011 Limitation In The Fiscal Law

  • 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 Common Property And Fiscal Benefits In Mexico, La Copropiedad Y Sus Beneficios Fiscales En Mexico
    by Leonel Rosiles Lopez & Celia Cruz Camez Contreras & Cruz Elda Macias Teran & Santiago Perez Alcala

  • 2011 A Partnership, A Sham, Or A Loan?
    by Paul J. Brennan

  • 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 Schalck

  • 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 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

  • 2010 Die Gewerbesteuer seit der Unternehmensteuerreform 2008: Steigt die Steuerbelastung und die Gefahr der Substanzbesteuerung? Eine empirische Analyse
    by Kerstin Schneider & Claudia Wesselbaum-Neugebauer

  • 2010 Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms – Learning from the German Tax Reform 2008
    by Katharina Finke & Jost H. Heckemeyer & Timo Reister & Christoph Spengel

  • 2010 The French Regions’ Borrowing Behaviours. How heterogeneous are they?
    by Dufrénot, G. & Frouté, P. & Schalck, C.

  • 2010 The tax burden on the banking sector: some methodological issues and assessments
    by Giacomo Ricotti & Vittorio Pinelli & Giovanni Santini & Laura Santuz & Ernesto Zangari & Stefania Zotteri

  • 2010 Economic ideas and economists in the Parliament in the liberal age: The attempt to implement a tax on incomes in Spain in 1868-1869
    by Javier San Julian Arrupe

  • 2010 The Revised Kyoto Convention versus the Old One: A Capable Tool for Trade Facilitation?
    by Weerth, Carsten

  • 2010 AEO-Programme weltweit
    by Weerth, Carsten

  • 2010 The Role of Customs Administrations in Preparation of Regional Integration in the European Union
    by Weerth, Carsten

  • 2010 AEO-C: Einfacher Antrag = AE O light?!
    by Weerth, Carsten

  • 2010 Gegenseitige Anerkennung des AEO-Status
    by Weerth, Carsten

  • 2010 Zwei Jahre Zugelassener Wirtschaftsbeteiligter (AEO)
    by Weerth, Carsten

  • 2010 Impact of the Fiscal Regulations on the Economic Activity of the Economic Actors
    by Mihaila, Nicoleta

  • 2010 El fondo de educación y promoción en cooperativas de crédito: su gestión con o sin una fundación
    by Agustín Romero Civera

  • 2010 Impact of Governamental Policies in Legislation afterthe Global Financial Crisis – especially in Kosovo
    by Armand Krasniqi

  • 2010 Complicated Transfer of Tax Losses between Entities in the European Union
    by Jana Skálová

  • 2010 Considerations On The Role Of Eu’S Competition Policy In Achieving The Objectives Of The Strategy - Europe 2020
    by Ioan LAZÃR

  • 2010 Tax Optimization, Tax Avoidance Or Tax Evasion? Contributions To The Offshore Companies’ Legal Background
    by Eva ERDÕS

  • 2010 The Interaction Of Policy-Mix Instruments Conducive To Increasing R&D Investment In Romania
    by Steliana SANDU & Irina ANGHEL

  • 2010 The Functions Of Public Administration In The Law On The Special Forecasts And Programming Functions And The Relationship With Citizens
    by Iulian M. NEDELCU

  • 2010 Some Reflections On Nonprofit Finance Theory – Case Of Co-Management And Co-Production Ii
    by Mihaly HOGYE

  • 2010 Groups Of Companies. Council Directive On The Common Fiscal Regime Applicable To Parent Companies And Their Subsidiaries In Various Member States (90/435/Eec). The Implementation Of The Community Regulation In Romania
    by Anca Mihaela GEOROCEANU

  • 2010 Dual income tax: A reform option for personal income tax in Turkey
    by Ali Celikkaya

  • 2010 Tax Exemption And Tax Relief In Profit Tax System Of The Republic Of Croatia
    by Renata Peric & Emina Konjic & Nikola Mijatovic

  • 2010 Consideration Regarding To The Fiscal Regulations In Some European States
    by Cirmaciu Diana

  • 2010 Vat Taxation Of Intra-Community Supplies And Acquisitions Of Services
    by Antonescu Mihail & Antonescu Ligia

  • 2010 Fiscal Settlements Of Incomes Obtained From Abroad By Natural Persons Resident In Romania
    by Antonescu Mihail & Buziernescu Radu

  • 2010 Considerations Regarding To The Law Of Fiscal-Budgetary Responsibility
    by Ardealeanu - Popa Carmen & Cirmaciu Diana




    by PhD Reader Nadia Cerasela ANITEI


  • 2010 Investigating The Darps Market Meltdown Through An Investments Project
    by Lynda S. Livingston & Amy R. Kast & Kyle M. Benson

  • 2010 A Historical Perspective On Dutch Auction Rate Preferred Stock
    by Lynda S. Livingston

  • 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

  • 2010 The Independent Organization Of The Activity - An Exit Route For Small Entrepreneurs During The Crisis
    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

  • 2010 Considerations On Fiscal Harmonization In The Eu In The Field Of Value Added Tax
    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

  • 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 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 New Countries Are Applying the Harmonized System Nomenclature: Update 2009
    by Weerth, Carsten

  • 2009 Summarische Eingangs-/Ausgangsanmeldung verschoben - Übergangsregelung zur ZK-DVO
    by Weerth, Carsten

  • 2009 Survey on Free Trade Agreements and Customs Unions
    by Weerth, Carsten

  • 2009 Erneute Änderung der ZK-DVO - ein Zwischenschritt zum modernisierten Zollkodex
    by Weerth, Carsten

  • 2009 Die neuen Bewilligungsvoraussetzungen für vereinfachte Verfahren - Koppelung an den Zugelassenen Wirtschaftsbeteiligten
    by Weerth, Carsten

  • 2009 Tariff Rates of the World: Are Customs Duties Really Growing Unimportant?
    by Weerth, Carsten

  • 2009 Model of Non-uniform Application of the Common External Tariff in the EC
    by Weerth, Carsten

  • 2009 The World Customs Organization: A Short History and Its Legal Milestones
    by Weerth, Carsten

  • 2009 ElsterOnline: Digitale Signatur für Steuererklärungen
    by Weerth, Carsten

  • 2009 SOLVIT: Problemlösungen in der Europäischen Zollunion
    by Weerth, Carsten

  • 2009 Ein Jahr Zugelassener Wirtschaftsbeteiligter (AEO)
    by Weerth, Carsten

  • 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

    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

  • 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 HS 2007: New Gaps Emerging within All Customs Tariffs
    by Weerth, Carsten

  • 2008 Zolltarifliche Risikoanalyse mithilfe einer Übersicht der Zollsätze
    by Weerth, Carsten

  • 2008 Entwicklung des Harmonisierten Systems und Entstehung neuer Lücken in der HS-Nomenklatur
    by Weerth, Carsten

  • 2008 Structure of Customs Tariffs Worldwide and in the European Community
    by Weerth, Carsten

  • 2008 Harmonized System in Developing Countries
    by Weerth, Carsten

  • 2008 SOLVIT: Problemlösungen im Europäischen Binnenmarkt
    by Weerth, Carsten

  • 2008 HS 2007: Notes of the Tariff Nomenclature and the Additional Notes of the EC
    by Weerth, Carsten

  • 2008 Gnoseologické přístupy k daňové reformě v ČR
    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.

  • 2008 Dual Income Tax - An Option For The Reform Of Personal Income Tax In Serbia?
    by Saša Ranđelović

  • 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 Companiesí 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 Inkrafttreten der kleinen Zollkodex-Reform in drei Schritten
    by Weerth, Carsten

  • 2007 Lokales und regionales Risikomanagement - eine neue Aufgabe für die Hauptzollämter
    by Weerth, Carsten

  • 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 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 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: Investorís 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 Das Ausfuhrverfahren in grafischen Übersichten
    by Weerth, Carsten

  • 2006 Die Wiederausfuhr in grafischen Übersicht
    by Weerth, Carsten

  • 2006 Das Harmonisierte System 2007
    by Weerth, Carsten

  • 2006 The Shadow Economy and Corruption in Greece
    by Stavros Katsios

  • 2006 Offshore Companies and the Fiscal Paradise

  • 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 The WTO and direct taxation
    by Daly, Michael

  • 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 Summarische Vorab-Anmeldungen in Freizonen
    by Weerth, Carsten

  • 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 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"?

  • 2002 Die Einreihung von chemischen Stoffen in den Zolltarif mit Hilfe des Europäischen Zollinventars Chemischer Erzeugnisse
    by Weerth, Carsten

  • 2002 Die Zollbeschau - Ein systematischer Überblick über Rechte und Pflichten
    by Weerth, Carsten

  • 2002 Measuring The Impact Of Taxation On Investment And Financing Decisions
    by Ulrich Schreiber & Christoph Spengel & Lothar Lammersen

  • 2002 Tratamiento fiscal del artista
    by José Antonio Abascal

  • 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

  • 2001 Grundlagen der Einreihung von Waren in den Zolltarif
    by Weerth, Carsten

  • 2001 Das Harmonisierte System 2002
    by Weerth, Carsten

  • 2000 The 1993 tax rate increase and deferred tax adjustments: A test of functional fixation
    by Chen, KCW & Schoderbek, MP

  • 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

  • 1999 Dividend taxation in firm valuation: New evidence
    by Harris, TS & Kemsley, D

  • 1998 Some Principles of Taxation for Latin America: Lessons from the USA and European Experiences
    by Robert W. McGee

  • 1998 Valuing the deferred tax liability
    by Sansing, R

  • 1998 Book-tax differences and internal revenue service adjustments
    by Mills, LF

  • 1998 The effect of taxes on production location
    by Kemsley, D

  • 1998 Cross-jurisdictional income shifting and earnings valuation
    by Collins, J & Kemsley, D & Lang, M

  • 1998 Foreign tax credit limitations and capital structure decisions
    by Newberry, KJ

  • 1997 Reagan, Bush, and Right-Wing Politics: Elites, Think Tanks, Power and Policy
    by Philip H. Burch

  • 1997 Tax Effects in Canadian Equity Option Markets
    by Moshe Arye Milevsky & Eliezer Z. Prisman

  • 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

  • 1997 La capacidad normativa tributaria de los territorios históricos del País Vasco
    by Francisco Javier Moreno

  • 1997 Un análisis de los diez años de funcionamiento del IVA en España
    by Mercedes Vallejo

  • 1997 La fiscalidad en la Unión Europea
    by Juan Francisco Corona

  • 1997 Tax-induced earnings management by firms with net operating losses
    by Maydew, EL

  • 1996 Taxes and transfer pricing: Income shifting and the volume of intrafirm transfers
    by Jacob, J

  • 1994 El proceso reciente de descentralización fiscal en Colombia y sus perspectivas
    by Israel Fainboim Yaker & Olga Lucía Acosta Navarro & Héctor José Cadena Clavijo

  • 1993 Estimating Long-Run Revenue Effects of Tax Law Changes
    by Jane G. Gravelle

  • 1993 The Impact Of United-States Tax-Law Revision On Multinational-Corporations Capital Location And Income-Shifting Decisions And Geographic Income Shifting By Multinational-Corporations In Response To Tax Rate Changes - Discussion

  • 1993 Geographic Income Shifting By Multinational-Corporations In Response To Tax Rate Changes

  • 1993 The Impact Of United-States Tax-Law Revision On Multinational-Corporations Capital Location And Income-Shifting Decisions
    by HARRIS, DG

  • 1992 Firms Responses To Anticipated Reductions In Tax Rates - The Tax-Reform Act Of 1986 - Discussion
    by OMER, T

  • 1992 Firms Responses To Anticipated Reductions In Tax Rates - The Tax-Reform Act Of 1986

  • 1992 Earnings Management And The Corporate Alternative Minimum Tax - Discussion
    by GRAMLICH, J

  • 1992 Earnings Management And The Corporate Alternative Minimum Tax

  • 1992 Foreign Tax Credit Limitations And Preferred Stock Issuances - Discussion
    by OUTSLAY, E

  • 1992 Foreign Tax Credit Limitations And Preferred Stock Issuances

  • 1991 Algunas notas acerca del procedimiento iniciado por la comisión de las comunidades europeas sobre las normas forales de incentivos fiscales a la inversión" (Recuadro)
    by Ignacio Valdivielso Fernández de Gobeo

  • 1975 Must a Negative Income Tax Reduce Labor Supply? A Study of the Family's Allocation of Time
    by Mark R. Killingsworth

  • Digital VAT Carousel Fraud: A New Boundary for Criminality
    by Fabrizio Borselli & Silvia Fedeli & Luisa Giuriato

  • The Two Aspects Of Fiscal Security: The Principle Of Legality Vs. The Principle Of Legitimate Expectations
    by İrem Berksoy

  • Success Of Excise Duty On Tobacco Products And Alcoholic Beverages In Turkey
    by Betül Hayrullahoğlu

  • A Cut View Concerning The Economic Transformation Generated By The Wealth Tax: Seizure For Bahtiyar Han
    by Başak Ergüder

  • This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.