المؤلفون: Gómez-Cram, Roberto, Olbert, Marcel

المصدر: Review of Financial Studies; Dec2023, Vol. 36 Issue 12, p4965-5011, 47p

مصطلحات موضوعية: TAX reform, PRICE level changes, CORPORATE taxes, INTERNATIONAL taxation, ASSETS (Accounting), SOVEREIGN risk, TAX incidence, PUBLIC debts

المؤلفون: Fan, Qintao, Johnson, Nicole Bastian, Pfeiffer, Thomas

المصدر: Contemporary Accounting Research; Winter2023, Vol. 40 Issue 4, p2173-2202, 30p

مصطلحات موضوعية: TAX incidence, INCENTIVE (Psychology), ECONOMIC efficiency, FISCAL policy, TAX cuts, TAX reform, RENT seeking, TAX rates

المؤلفون: Dyreng, Scott D., Gaertner, Fabio B., Hoopes, Jeffrey L., Vernon, Mary E.

المصدر: Contemporary Accounting Research; Fall2023, Vol. 40 Issue 3, p1881-1908, 28p

مصطلحات موضوعية: TAX reform, TAXATION, TAX planning, TAXATION of corporate profits, TAX rates, TAX cuts, FOREIGN ownership of business enterprises, TAX incidence

عناروين إضافية: DRS Connecticut tax incidence report

الموضوعات: Tax incidence Periodicals. Connecticut, Taxation Periodicals. Statistics Connecticut, Impôt Périodiques. Statistiques Connecticut, Tax incidence, Taxation Statistics, Connecticut

مصطلحات الفهرس: Periodicals

URL: http://hdl.handle.net/11134/30002:720841796

Alternate Title: Distributional Effects and Pitfalls of Withholding Taxation with a Factor. (English)

المؤلفون: Herrmann, Judith, Teuber, Martin, Calahorrano, Lena

المصدر: Wirtschaftsdienst (00436275); Aug2024, Vol. 104 Issue 8, p549-554, 6p

مصطلحات موضوعية: WITHHOLDING tax, MARRIED people, INTERNAL revenue, TAX incidence, INCOME distribution, TAX reform

Alternate Title: Tax Reduction as Investment Driver. (English)

المؤلفون: Hentze, Tobias, Kauder, Björn, Obst, Thomas

المصدر: Wirtschaftsdienst (00436275); Aug2024, Vol. 104 Issue 8, p543-548, 6p

مصطلحات موضوعية: TAX incidence, POLITICAL science, INDIVIDUAL investors, INVESTMENTS, TAX cuts

المؤلفون: Dunn, Ryan T., Inger, Kerry K., Kunz, Philip W.

المصدر: Issues in Accounting Education; Aug2024, Vol. 39 Issue 3, p133-145, 13p

مصطلحات موضوعية: STATE taxation, INCOME tax, TAX incidence, TAX planning, INCOME tax laws

Alternate Title: PRÁCTICAS DE EVASIÓN FISCAL EN LOS MERCADOS DE CAPITALES EMERGENTES: EL EFECTO DEL MEDIO AMBIENTE, SOCIAL Y DE GOBERNANZA, CALIDAD DE LA AUDITORÍA Y EL RIESGO DE LA EMPRESA. (Spanish)
PRÁTICAS DE EVASÃO FISCAL NO MERCADO DE CAPITAIS EMERGENTE: O EFEITO DO AMBIENTE, SOCIAL E GOVERNANÇA, QUALIDADE DA AUDITORIA E OS RISCOS DA EMPRESA. (Portuguese)

المؤلفون: Mukhtaruddin, Susanto, Hendra, Andara, Rada Novitri, Abukosim

المصدر: Environmental & Social Management Journal / Revista de Gestão Social e Ambiental; 2024, Vol. 18 Issue 7, p1-26, 26p

مصطلحات موضوعية: TAX laws, INTERNAL revenue law, TAX incidence, ENVIRONMENTAL, social, & governance factors, AUDITING

Alternate Title: EVALUATION OF THE TECHNIQUES FOR DETERMINING THE ABILITY TO PAY WITHIN THE FRAMEWORK OF THE PRINCIPLE OF JUSTICE IN TAXATION. (English)

المؤلفون: YEGEN, Baki

المصدر: Pamukkale University Journal of Social Sciences Institute / Pamukkale Üniversitesi Sosyal Bilimler Enstitüsü Dergisi; Jul2024, Issue 63, p365-373, 9p

مصطلحات موضوعية: TAX administration & procedure, TAX incidence, PUBLIC finance, WAGES, TAX planning

المؤلفون: Bakija, Jon

المصدر: Journal of Economic Perspectives; Summer2024, Vol. 38 Issue 3, p33-60, 28p

مصطلحات موضوعية: INCOME tax, FISCAL policy, TAX base, TAX incidence, INTERNAL revenue, TAX rates