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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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Trends in income taxation: are taxes converging in Central and Eastern European countries?

• Authors : Bernardelli, Michał¹ (AUTHOR); Felis, Paweł¹ (AUTHOR); Jamroży, Marcin¹ (AUTHOR)

• Source: International Journal of Management & Economics. Nov2023, p1. 22p.

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Land Value Taxation: A Spatially Explicit Economic Experiment with Endogenous Institutions.

• Authors : Duke, Joshua M.¹ (AUTHOR) ; Gao, TianHang² (AUTHOR)

• Source: Journal of Real Estate Finance & Economics. Nov2023, Vol. 67 Issue 4, p673-694. 22p.

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Deceased estate taxation: Frankenstein's monster?

• Authors : Freshwater, Lyn¹; Raspin, Ian²

• Source: Taxation in Australia. Nov2023, Vol. 58 Issue 5, p243-253. 11p.

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Taxation, Fiscal Redistribution, and Local Land Use Regulation.

• Authors : Buettner, Thiess (AUTHOR)

• Source: Land Economics. Nov2023, Vol. 99 Issue 4, p573-593. 21p.

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Private Veräußerungsgeschäfte – Besteuerung des auf tageweise vermietete Räume entfallenden Veräußerungsgewinns.

• Source: FinanzRundschau. Nov2023, Vol. 105 Issue 21, p1001-1004. 4p.

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ANALYSIS OF FACTORS THAT INFLUENCE THE INTEREST OF ACCOUNTING STUDENTS IN CHOOSING A PROFESSION IN THE FIELD OF TAXATION.

• Authors : Tamburaka, Sulvariany¹ ; Intihanah¹ ; Hadisantoso, Erwin¹

• Source: International Journal of Professional Business Review (JPBReview). 2023, Vol. 8 Issue 8, p1-15. 15p.

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ASPECTOS CONTROVERTIDOS SOBRE LA TRIBUTACIÓN DE LAS ENTIDADES DEL TERCER SECTOR EN EL IMPUESTO SOBRE EL VALOR AÑADIDO EN LAS OPERACIONES INTERIORES.

• Authors : Gómez Álvarez, Juan Jesús¹

• Source: Crónica Tributaria. 2023, Vol. 188 Issue 3, p45-83. 39p.

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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)

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

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TAXATION STRATEGY FOR SMALL BUSINESSES IN THE CONTEXT OF DIGITALIZATION.

• Authors : Verbivska, Liudmyla¹ ; Kriuchkova, Nataliia²; Melnychenko, Ruslan³

• Source: Financial & Credit Activity: Problems of Theory & Practice. 2023, Vol. 4 Issue 51, p66-79. 14p.

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