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Academic Journal

Foreign Holding Companies and the US Taxation of Foreign Earnings: Evidence from the Tax Increase Prevention and Reconciliation Act of 2005.

Authors : MURPHY, FRANK¹

Subjects: *HOLDING companies; *TAXATION; *FOREIGN investments

Source: Contemporary Accounting Research. Spring2023, Vol. 40 Issue 1, p729-757. 29p.

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Academic Journal

The Impact of Environmental Taxation on Wage Inequality in the Presence of Subsidizing Renewable Energy.

Authors : Pi, Jiancai¹ (AUTHOR) ; Fan, Yanwei¹ (AUTHOR)

Subjects: *WAGE taxation; *INCOME inequality; *RENEWABLE energy sources

Source: B.E. Journal of Economic Analysis & Policy. 2023, Vol. 23 Issue 2, p467-496. 30p.

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Academic Journal

Taxation as a factor in investment attractiveness in the Visegrád countries.

Authors : Jedlička, Vít¹ (AUTHOR)

Subjects: *TAX incidence; *INVESTORS; *TAXATION

Source: Post-Communist Economies. May2023, Vol. 35 Issue 4, p368-383. 16p.

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Academic Journal

A comparative study of progressive carbon taxation strategies: impact on firms' economic and environmental performances.

Authors : Chelly, Amina^1,2 (AUTHOR) ; Nouira, Imen³ (AUTHOR); Hadj-Alouane, Atidel B.¹ (AUTHOR)

Subjects: *CARBON taxes; *PROGRESSIVE taxation; *ECONOMIC indicators

Source: International Journal of Production Research. Jun2022, Vol. 60 Issue 11, p3476-3500. 25p. 11 Charts, 5 Graphs.

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Academic Journal

Temptation in consumption and optimal taxation.

Authors : Arvaniti, Maria¹ (AUTHOR) ; Sjögren, Tomas² (AUTHOR)

Subjects: *OPTIMAL taxation; *CONSUMPTION tax; *FISCAL policy

Source: Journal of Economic Behavior & Organization. Jan2023, Vol. 205, p687-707. 21p.

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Academic Journal

Decentralization and Progressive Taxation.

Authors : Berset, Simon¹ (AUTHOR); Schelker, Mark¹ (AUTHOR)

Subjects: *PROGRESSIVE taxation; *TAX base; *INCOME taxSWITZERLAND

Source: Public Finance Review. Mar2023, Vol. 51 Issue 2, p206-235. 30p.

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Academic Journal

Taxation and anti-smoking campaigns: Complementary policies in tobacco control.

Authors : Colombo, Luca¹ (AUTHOR) ; Galmarini, Umberto^2,3 (AUTHOR)

Subjects: *TAXATION; *SOCIAL services; ANTI-smoking campaigns

Source: Journal of Policy Modeling. Jan2023, Vol. 45 Issue 1, p31-57. 27p.

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Academic Journal

Optimal capital taxation in an economy with innovation-driven growth.

Authors : Chen, Ping-Ho¹ (AUTHOR); Chu, Angus C.² (AUTHOR); Chu, Hsun¹ (AUTHOR)

Subjects: *CAPITAL levy; *OPTIMAL taxation; *TAX rates

Source: Macroeconomic Dynamics. Apr2023, Vol. 27 Issue 3, p635-668. 34p.

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Academic Journal

Scale‐dependent and risky returns to savings: Consequences for optimal capital taxation.

Authors : Zanoutene, Eddy^1,2 (AUTHOR)

Subjects: *CAPITAL levy; *OPTIMAL taxation; *RATE of return

Source: Journal of Public Economic Theory. Jun2023, Vol. 25 Issue 3, p532-569. 38p.

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Academic Journal

Co‐financing community‐driven development through informal taxation: Evidence from south‐central Somalia.

Authors : van den Boogaard, Vanessa¹ (AUTHOR) ; Santoro, Fabrizio² (AUTHOR)

Subjects: *TAXATION; INSTITUTIONAL environment; EVIDENCE gapsSOMALIA

Source: Governance. Apr2023, Vol. 36 Issue 2, p499-531. 33p.

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Academic Journal

Formation and development of taxation and legislation on administrative responsibility for tax offences in the Republic of Kazakhstan.

Authors : Kussainova, Aigul K.¹ (AUTHOR) ; Sabitova, Ainur A.² (AUTHOR) ; Sabitova, Shynar A.³ (AUTHOR)

Subjects: *TAXATION; *TAX laws; *COVID-19 pandemicKAZAKHSTAN

Source: Journal of Financial Crime. 2023, Vol. 30 Issue 2, p453-463. 11p.

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Academic Journal

Garnering support for Pigouvian taxation with tax return: a lab experiment.

Authors : Morello, Thiago Fonseca¹ (AUTHOR) ; da Silva e Silva, Luís Fernando² (AUTHOR)

Subjects: *TAX returns; *TAXATION; *INTERNAL revenue

Source: Environmental Economics & Policy Studies. Apr2023, Vol. 25 Issue 2, p115-142. 28p.

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Academic Journal

Taxation and Migration of Peasants: Evidence from the Tax-for-Fee Reform in Rural China.

Authors : Zheng, Bingdao¹ (AUTHOR); Gu, Yanfeng¹ (AUTHOR)

Subjects: *TAXATION; *REFORMS; PEASANTSCHINA

Source: Journal of Development Studies. Mar2023, Vol. 59 Issue 3, p307-323. 17p. 5 Charts, 2 Graphs.

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Academic Journal

A Review of International Management Research on Corporate Taxation.

Authors : Eerola, Aleksi¹ (AUTHOR); Slangen, Arjen H. L.¹ (AUTHOR)

Subjects: *INDUSTRIAL management; *CORPORATE political activity; *TAXATION

Source: Management International Review (MIR). Oct2022, Vol. 62 Issue 5, p643-680. 38p.

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Academic Journal

Hendriyetty, N., Evans, C., Kim, C. J., & Taghizadeh-Hesary, F. (Eds). Taxation in the Digital Economy: New Models in Asia and the Pacific (1st ed.). Routledge 605 Third Avenue, New York, 2022, 328 pp. ₹10,880, ISBN 978-1032051000.

Authors : Nayyar, Manisha¹ (AUTHOR)

Subjects: *HIGH technology industries; *TAXATION; *INDIRECT taxationNEW York (State)EVANS, Chris, 1981-

Source: Journal of Asian Economic Integration. Apr2023, Vol. 5 Issue 1, p82-85. 4p.

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Academic Journal

Policy Forum: The Income Taxation of Crypto Contracts.

Authors : Romano, Colin¹

Subjects: *INCOME tax laws; *ELECTRONIC funds transfers; BITCOIN taxationCANADA Revenue Agency ; CANADIAN Securities Administrators

Source: Canadian Tax Journal. 2023, Vol. 71 Issue 1, p39-57. 19p.

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Academic Journal

NO MIGRATION WITHOUT TAXATION: STATE EXIT TAXES.

Authors : APPLEBY, ANDREW¹

Subjects: *INCOME tax; *EMIGRATION & immigration; *STATE taxation

Source: Harvard Journal on Legislation. Winter2023, Vol. 60 Issue 1, p55-100. 46p.

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Academic Journal

Emission taxation, green R&D, and managerial delegation contracts with environmental and sales incentives.

Authors : Park, Chul‐Hi¹ (AUTHOR); Lee, Sang‐Ho² (AUTHOR)

Subjects: *EXECUTIVE compensation; *TAXATION; *FISCAL policy

Source: Managerial & Decision Economics. Jun2023, Vol. 44 Issue 4, p2366-2377. 12p.

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Academic Journal

International taxation and the potential of cross‐border mergers for optimal profit repatriation.

Authors : Kollruss, Thomas¹ (AUTHOR)

Subjects: *MERGERS & acquisitions; *FOREIGN subsidiaries; *TAX rates

Source: Journal of Corporate Accounting & Finance (Wiley). Apr2023, Vol. 34 Issue 2, p213-227. 15p. 3 Diagrams.

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Academic Journal

Optimal taxation with positional considerations.

Authors : Karakosta, Ourania¹ (AUTHOR) ; Zacharias, Eleftherios² (AUTHOR)

Subjects: *OPTIMAL taxation; *FISCAL policy; *PRICES

Source: Journal of Public Economic Theory. Apr2023, Vol. 25 Issue 2, p342-358. 17p.

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Academic Journal

Optimal Ramsey taxation in heterogeneous agent economies with quasi-linear preferences.

Authors : Chien, YiLi¹ (AUTHOR) ; Wen, Yi^1,2 (AUTHOR)

Subjects: *OPTIMAL taxation; *CAPITAL levy; *GOVERNMENT debt limit

Source: Review of Economic Dynamics. Oct2022, Vol. 46, p124-160. 37p.

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Academic Journal

The Last Strike: Age, Career Incentives and Taxation in China.

Authors : Li, Zeren¹ (AUTHOR); Yu, Arthur Zeyang² (AUTHOR)

Subjects: *TAXATION; *REGRESSION discontinuity design; *MONETARY incentivesCHINA

Source: Studies in Comparative International Development. Mar2023, Vol. 58 Issue 1, p55-78. 24p. 6 Charts, 2 Graphs.

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Academic Journal

An analysis of the influence of transformational leadership in a taxation organisation in the KwaZulu-Natal region.

Authors : MDLETSHE, NONDUMISO¹ ; NZIMAKWE, THOKOZANI IAN¹

Subjects: *TAXATION; *ORGANIZATIONAL goals; *ORGANIZATIONAL performanceKWAZULU-Natal (South Africa)

Source: Journal of Contemporary Management (1815-7440). Jan2023, Vol. 20 Issue 1, p1-26. 26p.

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Academic Journal

A Critical Review on Challenges of Implementing E-Commerce Taxation in Indonesia.

Authors : Fahrudi, Agung N. L. I.¹ ; Meirezaldi, Onni¹; Kumalasari, Kartika Putri¹

Subjects: *ONLINE sales taxation; *TAX evasion; *DOUBLE taxationINDONESIA

Source: Global Business & Management Research. 2022 Special Issue, Vol. 14, p42-49. 8p.

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Academic Journal

Rentenbesteuerung – Neue Rechtsprechung und das Problem der sog. Doppelbesteuerung.

Authors : Weber-Grellet, Heinrich

Subjects: *DOUBLE taxation; *RETIREMENT income; TAXATION of defined benefit pension plansGERMANYGERMANY. Bundesverfassungsgericht

Source: FinanzRundschau. Oct2022, Vol. 104 Issue 19, p869-874. 6p.

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Academic Journal

PROGRESSIVE TAXATION AND MACROECONOMICS (IN)STABILITY UNDER HOUSEHOLD HETEROGENEITY.

Authors : Chen, Shu-Hua¹ (AUTHOR)

Subjects: *PROGRESSIVE taxation; *INCOME inequality; *MACROECONOMICS

Source: Macroeconomic Dynamics. Oct2022, Vol. 26 Issue 7, p1891-1922. 32p.

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Academic Journal

Impact of Taxation on Micro, Small and Medium-Sized Businesses in India.

Authors : Mishra, Satvik¹ ; Shukla, Sudhir Kumar²

Subjects: *SMALL business; *TAXATION; *JOB creationINDIA

Source: Amity Business Review. Jul-Dec2022, Vol. 23 Issue 2, p50-56. 7p.

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Academic Journal

INFLUENCE OF TAXATION ON THE TURKISH PHILOSOPHY OF ACCOUNTING: 1923- 1950.

Authors : Adiloğlu, Burcu¹

Subjects: *BOOKKEEPING; *TAXATION; *INTERNATIONAL tradeTURKEY

Source: Accounting & Financial History Research Journal. Jul2022, Issue 23, p63-80. 18p.

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Academic Journal

Taxation of Individual Activity in Europe: Case Study of Poland, Lithuania, Ukraine.

Authors : Kalus, Jeremiasz¹ ; Žukovskis, Jan² ; Punda, Aleksander³

Subjects: *TAXATION; *BUSINESS conditions; *BUSINESS enterprisesLITHUANIA; UKRAINE; POLAND

Source: Management Theory & Studies for Rural Business & Infrastructure Development. 2022, Vol. 44 Issue 3, p302-312. 11p.

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Academic Journal

Why Are There So Many Taxes?: Teleworking and the Multiple Taxation Dilemma--Time to Standardize and Apportion.

Authors : Xiaoyuan Zhou¹

Subjects: *DOUBLE taxation; *TELECOMMUTING; *DOUBLE tax agreementsUNITED States. Supreme Court

Source: Minnesota Law Review. 2022, Vol. 107 Issue 2, p913-970. 58p. 8 Charts.

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Academic Journal

Taxation of the financial sector: Is a bank levy the answer to the financial crisis?

Authors : Puławska, Karolina¹ (AUTHOR)

Subjects: *FINANCIAL crises; *TAXATION; *BANKING industry

Source: Journal of Banking Regulation. Dec2022, Vol. 23 Issue 4, p390-404. 15p.

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Academic Journal

COVID-19 and the FBT child care exemption: examining the restrictive taxation ruling defining "business premises".

Authors : Thiagarajah, Lydia; Selvarajah, Amanda Darshini¹

Subjects: *COVID-19 pandemic; *TAXATION; *TAX assessmentAUSTRALIAN Taxation Office

Source: Australian Tax Forum. 2022, Vol. 37 Issue 4, p521-557. 37p.

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Conference

The Debt Bias in Corporate Income Taxation - Literature Review.

Authors : Popova, Nelly¹

Subjects: *CORPORATE taxes; *TAX evasion; *CORPORATE finance

Source: Proceedings of the International Workshop Accounting & Taxation (IWAT2021). Feb2023, p19-27. 9p.

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Academic Journal

Is There any Obvious Relationship Between Taxation and Economic Growth?

Authors : Crăciun, Andreea-Florentina¹ (AUTHOR); Răcătăian, Raluca-Ioana¹ (AUTHOR); Țăran, Alexandra-Mădălina¹ (AUTHOR)

Subjects: *ECONOMIC expansion; *INDIRECT taxation; *FISCAL policyEUROPEAN Union

Source: Studies in Business & Economics. Apr2023, Vol. 18 Issue 1, p69-89. 21p.

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Academic Journal

Optimal emission taxation and the Porter hypothesis under Bertrand competition.

Authors : Delbono, Flavio¹ (AUTHOR) ; Lambertini, Luca¹ (AUTHOR)

Subjects: *OPTIMAL taxation; *NASH equilibrium; *DIRECT costing

Source: Annals of Public & Cooperative Economics. Sep2022, Vol. 93 Issue 3, p755-765. 11p.

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Academic Journal

100 CUESTIONES PRÁCTICAS SOBRE LA TRIBUTACIÓN DE LOS INFLUENCERS.

Authors : Carbajo Vasco, Domingo¹

Subjects: *TAXATION; *UNIVERSITIES & colleges; *ADMINISTRATIVE law

Source: Cronica Tributaria. 2023, Vol. 186 Issue 1, p157-161. 5p.

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Academic Journal

Optimal Cooperative Taxation in the Global Economy.

Authors : Chari, V. V.¹ (AUTHOR); Nicolini, Juan Pablo² (AUTHOR); Teles, Pedro³ (AUTHOR)

Subjects: *INCOME; *OPTIMAL taxation; *CORPORATE taxes

Source: Journal of Political Economy. Jan2023, Vol. 131 Issue 1, p95-130. 36p.

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Academic Journal

The Effect of Tourism Taxation on International Arrivals to a Small Tourism-Dependent Economy.

Authors : Adedoyin, Festus Fatai¹ (AUTHOR) ; Seetaram, Neelu² (AUTHOR); Disegna, Marta³ (AUTHOR)

Subjects: *GOVERNMENT revenue; *FISCAL policy; INTERNATIONAL tourismMALDIVES

Source: Journal of Travel Research. Jan2023, Vol. 62 Issue 1, p135-153. 19p.

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Academic Journal

Taxation behind the veil of ignorance.

Authors : Ju, Biung-Ghi¹ (AUTHOR) ; Moreno-Ternero, Juan D.² (AUTHOR)

Subjects: *TAXATION; ANONYMITY

Source: Social Choice & Welfare. Jan2023, Vol. 60 Issue 1/2, p165-181. 17p.

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Academic Journal

AI, Taxation, and Valuation.

Authors : Soled, Jay A.¹; Thomas, Kathleen DeLaney²

Subjects: *TAXATION; *ARTIFICIAL intelligence; *MARKET value

Source: Iowa Law Review. Jan2023, Vol. 108 Issue 2, p651-701. 51p.

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Academic Journal

Fueling opposition? Yellow vests, urban elites, and fuel taxation.

Authors : Tatham, Michaël^1,2 (AUTHOR) ; Peters, Yvette¹ (AUTHOR)

Subjects: *TAXATION; ELITE (Social sciences); CITY dwellersFRANCE

Source: Journal of European Public Policy. Mar2023, Vol. 30 Issue 3, p574-598. 25p.

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Academic Journal

Research on C2C E-Commerce Taxation Based on Mixed Decision Game.

Authors : Yu, Jiamian¹ (AUTHOR); Yu, Haiyan¹ (AUTHOR)

Subjects: *ONLINE sales taxation; *TAX incidence; *PROGRESSIVE taxationCHINA

Source: Journal of Global Information Management. 2022, Vol. 30 Issue 3, p1-14. 14p.

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Academic Journal

STATE INCOME TAXATION OF NONRESIDENT EQUITY-BASED COMPENSATION.

Authors : Coffill, Eric J.¹

Subjects: *STATE taxation; *TAX laws; *EMPLOYEE stock options

Source: Journal of Financial Planning. Oct2022, Vol. 35 Issue 10, p36-42. 7p.

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Academic Journal

Introduction to Special Issue: Split-Rate Taxation.

Authors : Anderson, John E.¹ (AUTHOR)

Subjects: *TAXATION; *TAX rates; *PROPERTY tax

Source: Public Finance Review. Nov2022, Vol. 50 Issue 6, p647-650. 4p.

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Academic Journal

Optimal Taxation of Income‐Generating Choice.

Authors : Ales, Laurence¹ (AUTHOR) ; Sleet, Christopher² (AUTHOR)

Subjects: *OPTIMAL taxation; *INCOME tax; *INCOME

Source: Econometrica. Sep2022, Vol. 90 Issue 5, p2397-2436. 40p.

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Academic Journal

Taxing the Disposition Effect: The Impact of Tax Awareness on Investor Behavior.

Authors : Bazley, William J.¹ (AUTHOR) ; Moore, Jordan² (AUTHOR) ; Murren Vosse, Melina³ (AUTHOR)

Subjects: *TAXATION of securities trading; *INVESTORS; *DECISION making in investments

Source: Journal of Financial & Quantitative Analysis. Nov2022, Vol. 57 Issue 7, p2724-2765. 42p.

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Academic Journal

Promoting education under distortionary taxation: equality of opportunity versus welfarism.

Authors : Haaparanta, Pertti¹ (AUTHOR); Kanbur, Ravi² (AUTHOR); Paukkeri, Tuuli³ (AUTHOR)

Subjects: *PUBLIC spending; *TAXATION; EQUALITY

Source: Journal of Economic Inequality. Jun2022, Vol. 20 Issue 2, p281-297. 17p.

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Periodical

MOVING? DON'T OVERLOOK STATE TAXES.

Authors : MENGLE, ROCKY (AUTHOR)

Subjects: *STATE taxation; *INDIVIDUAL retirement accounts; *INHERITANCE & transfer tax

Source: Kiplinger's Personal Finance. Mar2023, Vol. 77 Issue 3, p52-60. 8p. 3 Cartoon or Caricatures.

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Periodical

La nueva tributación MÍNIMA en el Impuesto sobre Sociedade.

Authors : Alfonso, Antonio Martínez¹

Subjects: *TAXATION; *BONUS packs (Packaging); *LOGIC

Source: Tecnica Contable y Financiera. nov2022, Issue 57, p78-89. 12p.

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Academic Journal

¿DE QUÉ HABLAMOS CUANDO HABLAMOS DE IMPUESTO SOBRE EL PATRIMONIO? Impuesto sobre el Patrimonio, capacidad económica y prohibición del alcance confiscatorio de la imposición.

Authors : Alonso Madrigal, Javier¹

Subjects: *WEALTH tax; *PROGRESSIVE taxation; *TAXATION

Source: Revista Técnica Tributaria. Jan-Mar2022, Issue 136, p143-177. 35p.

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