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

• Authors : MURPHY, FRANK¹

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

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Who Should Bear the Burden of Increasing Fiscal Pressure? An Optimal Income Taxation Perspective.

• Authors : Ayaz, Mehmet¹; Fricke, Lea²; Fuest, Clemens³

• Source: EconPol Forum. May2023, Vol. 24 Issue 3, p36-40. 5p.

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UNRAVELING THE RELATIONSHIP BETWEEN ENVIRONMENTAL TAXATION AND TRADE: THE MODERATING ROLE OF JUDICIAL SYSTEM WITHIN THE JAPANESE CONTEXT.

• Authors : Aden, Kadir¹; Dirir, Sadik Aden¹

• Source: Journal of International Trade, Logistics & Law. Jun2023, Vol. 9 Issue 1, p203-215. 13p.

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REMOTE WORK AND THE STATE TAXATION OF NONRESIDENT EMPLOYEES.

• Authors : JOONDEPH, BRADLEY W.¹

• Source: Wisconsin Law Review. 2023, Vol. 2023 Issue 3, p873-917. 45p.

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Is There any Obvious Relationship Between Taxation and Economic Growth?

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

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

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Besteuerung der Entlastung aufgrund des Erdgas-Wärme-Soforthilfegesetzes: ein Irrweg — Taxing a subsidy – How stupid is that?

• Authors : Mandler, Peter

• Source: FinanzRundschau. Apr2023, Vol. 105 Issue 7, p294-300. 7p.

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SOCIAL INSURANCE UNDER FRAUD AND REDISTRIBUTIVE TAXATION.

• Authors : WU, TSAUR-CHIN MICHAEL¹ ; YEN, CHIH-TA² ; HUANG, CHE-CHIANG³

• Source: Singapore Economic Review. 2023, Vol. 68 Issue 2, p467-483. 17p. 1 Chart, 1 Graph.

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

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

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

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The effect of US tax reform on the taxation of US firms' domestic and foreign earnings.

• Authors : Dyreng, Scott D.¹ (AUTHOR) ; Gaertner, Fabio B.² (AUTHOR); Hoopes, Jeffrey L.³ (AUTHOR)

• Source: Contemporary Accounting Research. Feb2023, p1. 28p. 3 Illustrations, 8 Charts.

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SECOND GROUP OF SINGLE TAX ACCORDING TO THE SIMPLIFIED TAXATION SYSTEM: ACCOUNTING, TAXATION AND REPORTING.

• Authors : Mamontova, Nataliya¹ ; Zakharchuk, Serhii²

• Source: Scientific Proceedings of Ostroh Academy National University Series, Economics. 2023, Vol. 56 Issue 28, p145-149. 5p.

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The Debt Bias in Corporate Income Taxation - Literature Review.

• Authors : Popova, Nelly¹

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

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МІСЦЕВЕ ОПОДАТКУВАННЯ: СУЧАСНИЙ СТАН ТА ДОСВІД КРАЇН ЄВРОПЕЙСЬКОГО СОЮЗУ.

• Authors : Іванович, Дема Дмитро¹ ; Андріївна, Шубенко Інна² ; Миколайович, Давидчук Сергій³

• Source: Scientific Proceedings of Ostroh Academy National University Series, Economics. 2023, Vol. 56 Issue 28, p69-76. 8p.

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TRIBUTACIÓN DE LA IGLESIA CATÓLICA EN LA IMPOSICIÓN LOCAL E INDIRECTA ESTATAL.

• Authors : Bengoechea, Miguel Gutiérrez¹

• Source: Revista Técnica Tributaria. jan-mar2023, Issue 140, p59-91. 33p.

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100 CUESTIONES PRÁCTICAS SOBRE LA TRIBUTACIÓN DE LOS INFLUENCERS.

• Authors : Carbajo Vasco, Domingo¹

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

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EL PRINCIPIO DE TRIBUTACIÓN EN DESTINO Y LA DEDUCCIÓN DEL IMPUESTO SOBRE EL VALOR AÑADIDO.

• Authors : Sánchez Sánchez, Ángel¹

• Source: Cronica Tributaria. 2023, Vol. 186 Issue 1, p127-154. 28p.

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ELABORACIÓN DE UN MODELO DE TASA MUNICIPAL SOBRE LOS RESIDUOS COMERCIALES.

• Authors : Puig Ventosa, Ignasi¹; Llabrés Payeras, Antoni¹

• Source: Cronica Tributaria. 2023, Vol. 186 Issue 1, p79-95. 17p.

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NO MIGRATION WITHOUT TAXATION: STATE EXIT TAXES.

• Authors : APPLEBY, ANDREW¹

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

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Taxation in Virtual Worlds: Analysis Under United States of America and Turkish Tax Regulations.

• Authors : YAYMAN, Derya¹

• Source: Sosyoekonomi. Jan2023, Vol. 30 Issue 55, p211-231. 21p.

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Corporate Taxation and International Financial Integration: U.S. evidence from a consolidated perspective.

• Authors : Bénétrix, Agustín¹; Pacheco, André Sanchez¹

• Source: Oxford Open Economics. 2023, p1-16. 16p.

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AI, Taxation, and Valuation.

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

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

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Tax Exempt and Governmental Plans: 457(b) Top Hat Plan--Distribution Rules: In a 457(b) top hat plan there are specific rules associated with distribution elections and the taxation of a participant's account. This column discusses various distribution requirements under a 457(b) top hat plan

• Authors : STORTENBECKER, ROD

• Source: Journal of Pension Benefits: Issues in Administration. Winter2023, Vol. 30 Issue 2, p48-51. 4p.

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Taxation Effects on Economic Growth: An empirical analysis of tax structure and economic growth for the EU-21 countries.

• Authors : Vasiliki, Kremastioti; Anastasiou, Athanasios

• Source: World Economics. Jan-Mar2023, Vol. 24 Issue 1, p87-107. 21p.

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Income Taxation: An Institution in Decay – Still.

• Authors : Cooper, Graeme S¹

• Source: Australian Tax Review. 2023, Vol. 52 Issue 1, p15-29. 15p.

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

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

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

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Zur Novellierung der erbschaft- und schenkungsteuerlichen Grundbesitzbewertung durch das JStG 2022.

• Authors : Lücke, Viktoria; Lüder, Robert; Matern, Christian

• Source: FinanzRundschau. Feb2023, Vol. 105 Issue 4, p153-160. 8p.

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Tagungs- und Diskussionsbericht zum 85. Berliner Steuergespräch „Immobilien-Besteuerung".

• Authors : Richter, Andreas; Welling, Berthold

• Source: FinanzRundschau. Feb2023, Vol. 105 Issue 4, p147-153. 7p.

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Zur Zukunft der Besteuerung privater Veräußerungsgewinne aus Immobilien.

• Authors : Hey, Johanna

• Source: FinanzRundschau. Feb2023, Vol. 105 Issue 4, p141-147. 7p.

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Betriebsaufgabe: Wahlrecht zwischen Sofort- und Zuflussbesteuerung auch bei Veräußerung von Wirtschaftsgütern gegen wiederkehrende Bezüge im Rahmen einer Betriebsaufgabe.

• Authors : Kanzler, H.-J.

• Source: FinanzRundschau. Feb2023, Vol. 105 Issue 3, p126-131. 6p.

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

• Authors : MDLETSHE, NONDUMISO¹ ; NZIMAKWE, THOKOZANI IAN¹

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

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INFORMATION COMMUNICATION TECHNOLOGY TAXATION AND TAX EARNINGS IN A LOW-INCOME ECONOMY.

• Authors : Omodero, Cordelia Onyinyechi¹

• Source: Economic Archive / Narodnostopanski Arhiv. 2023, Issue 1, p41-54. 14p.

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Redistributive Unemployment Benefit and Taxation.

• Authors : Esfahanian, Homa¹ (AUTHOR) ; Moghaddasi Kelishomi, Ali² (AUTHOR)

• Source: B.E. Journal of Theoretical Economics. Jan2023, Vol. 23 Issue 1, p327-343. 17p.

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Housing Taxation and Economic Growth: Analysis of a Balanced-Growth Model with Residential Capital.

• Authors : Vinson, Philip¹ (AUTHOR)

• Source: B.E. Journal of Macroeconomics. Jan2023, Vol. 23 Issue 1, p181-217. 37p.

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Taxation behind the veil of ignorance.

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

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

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

• Authors : Weber-Grellet, Heinrich

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

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国税地税征管体制改革、 信息获取与企业避税: 基于国税地税合作的证据.

• Authors : 张明昂; 陈斌开; 岳林峰

• Source: Economic Science / Jingji Kexue. 2023, Vol. 45 Issue 2, p71-88. 18p.

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EL DERECHO TRIBUTARIO ANTE LA TRANSFORMACIÓN DIGITAL: ¿INNOVACIÓN TRIBUTARIA O GRAVAMEN EQUITATIVO DEL CAPITAL?

• Authors : Oltra, Salvador Montesinos¹

• Source: Revista Técnica Tributaria. Oct-Dec2022, Issue 139, p23-59. 37p.

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

• Authors : Thiagarajah, Lydia; Selvarajah, Amanda Darshini¹

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

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ЗМІНИ В ОПОДАТКУВАННІ ТА ВВЕДЕНЯ ПОДАТКОВИХ ПІЛЬГ В УКРАЇНІ В УМОВАХ ВІЙСЬКОВОГО СТАНУ.

• Authors : Іванівна, Дем'янчук Ольга¹ ; Олександрівна, Мельник Тетяна²

• Source: Scientific Proceedings of Ostroh Academy National University Series, Economics. Dec2022, Vol. 55 Issue 27, p59-66. 8p.

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Carbon taxation as a means to incentivize forest and fire management.

• Authors : Pacheco, Renata Martins¹ (AUTHOR)

• Source: Environment, Development & Sustainability. Oct2022, Vol. 24 Issue 10, p12387-12403. 17p.

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Generating Political Commitment for Regulatory Interventions Targeting Dietary Harms and Poor Nutrition: A Case Study on Sugar-Sweetened Beverage Taxation in Australia.

• Authors : Dry, Tristan¹ ; Baker, Phillip²

• Source: International Journal of Health Policy & Management. Nov2022, Vol. 11 Issue 11, p2489-2501. 13p.

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Accounting and Taxation of the Performance of Entities Under Ias 12 'Corporate Income Tax' - Application Particularities.

• Authors : Danescu, Magdalena¹ ; Soare, Janina¹

• Source: Acta Universitatis Danubius: Œconomica. 2022, Vol. 18 Issue 6, p282-293. 12p.

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A Review of International Management Research on Corporate Taxation.

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

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

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Perceived innovation and its consequences in the tax sector: The example of the General Directorate of Taxation of Cameroon.

• Authors : Tchoudja Njanbou, Jimmy Rostand¹

• Source: Journal of Accounting, Finance & Management Strategy. Dec2022, Vol. 17 Issue 2, p123-157. 35p.

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Transformación de la normativa tributaria de la industria petrolera en las condiciones económicas actuales.

• Authors : Gorbunova, Elena N.¹

• Source: Trimestre Económico. oct/dec2022, Vol. 89 Issue 356, p1103-1120. 18p.

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

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

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

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Technological progress and optimal income taxation.

• Authors : Lee, Insook¹ (AUTHOR)

• Source: Economic Research-Ekonomska Istrazivanja. Nov2022, p1-26. 26p. 3 Illustrations.

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STATE INCOME TAXATION OF NONRESIDENT EQUITY-BASED COMPENSATION.

• Authors : Coffill, Eric J.¹

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

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Unionsrechtmäßigkeit der Fondsbesteuerung nach dem InvStG 2004.

• Source: FinanzRundschau. Dec2022, Vol. 104 Issue 23, p1087-1095. 9p.

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Perspektiven der Reform der Altersrentenbesteuerung — Zur möglichen Relevanz von Abzugsbeschränkungen für Rentenbeiträge.

• Authors : Kempny, Simon; Siegel, Theodor

• Source: FinanzRundschau. Dec2022, Vol. 104 Issue 23, p1057-1061. 5p.

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Ausschluss oder Beschränkung des nationalen Besteuerungsrechts ist kein ungeschriebenes Tatbestandsmerkmal des § 6 Abs. 1 Satz 2 Nr. 1 AStG.

• Source: FinanzRundschau. Oct2022, Vol. 104 Issue 19, p888-892. 5p.

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