Legal tax liability, legal remittance responsibility and tax incidence: Three dimensions of business taxation,
Anna Milanez,
from OECD Publishing
(2017)
The effects of a tax allowance for growth and investment: Empirical evidence from a firm-level analysis,
Matthias Petutschnig and Silke Rünger,
from arqus - Arbeitskreis Quantitative Steuerlehre
(2017)
Keywords: taxes, retained earnings, tax allowance, notional interest deduction, AGI, ACE
Formula apportionment: Factor allocation and tax avoidance,
Sebastian Eichfelder, Frank Hechtner and Jochen Hundsdoerfer,
from arqus - Arbeitskreis Quantitative Steuerlehre
(2017)
Keywords: Factor Allocation, Formula Apportionment, Profit Shifting, Tax Avoidance
The capacity of governments to raise taxes,
Oguzhan Akgun, David Bartolini and Boris Cournède,
from OECD Publishing
(2017)
Keywords: country-specific circumstances, effective marginal tax rate, framework conditions, interactions, Laffer curve, personal income tax, social security contributions, value added tax
Data science for assessing possible tax income manipulation: The case of Italy,
Marcel Ausloos, Roy Cerqueti and Tariq A. Mir,
from arXiv.org
(2017)
Own or inherited? The effect of national fiscal rules after changes of government,
Csaba Tóth,
from University Library of Munich, Germany
(2017)
Keywords: fiscal policy; fiscal rules; fiscal discipline, political economy
Welfare Benefits and Labor Supply: Evidence from a natural experiment in Japan,
Kazufumi Yugami, Atsushi Morimoto, Yoshiyuki Tanaka and Kodai Matsumoto,
from Research Institute of Economy, Trade and Industry (RIETI)
(2017)
Housing Allowance and Rents: Evidence from a Stepwise Subsidy Scheme,
Essi Eerola and Teemu Lyytikäinen,
from Centre for Economic Performance, LSE
(2017)
Keywords: housing demand subsidies, housing allowance, incidence, rents
Corporate Tax Reform and Tax Incidence in Japan (Japanese),
Takero Doi,
from Research Institute of Economy, Trade and Industry (RIETI)
(2017)
You’ve got mail: A randomised Field experiment on tax evasion,
Kristina Maria Bott, Alexander Cappelen, Erik Sørensen and Bertil Tungodden,
from Norwegian School of Economics, Department of Economics
(2017)
Keywords: Taxation; tax evasion; field Experiment.