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Academic Journal

The politics of taxing multinational firms in a digital age.

Subjects: *CAPITAL movements; *CORPORATE taxes; *TAXATION

  • Source: Journal of European Public Policy. May2022, Vol. 29 Issue 5, p708-727. 20p.

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Academic Journal

Taxing the rich: public preferences and public understanding.

Subjects: *PROGRESSIVE taxation; *TAX expenditures; *PUBLIC opinion

  • Source: Journal of European Public Policy. May2022, Vol. 29 Issue 5, p787-804. 18p.

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Academic Journal

The knowledge economy and taxes on the rich.

Subjects: *INFORMATION economy; *TAXATION; *TAX return preparation industry

  • Source: Journal of European Public Policy. May2022, Vol. 29 Issue 5, p728-747. 20p.

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Academic Journal

Real Effects of Corporate Taxation: A Review.

Subjects: *TAX base; *TAXATION; *TAX rates

  • Source: European Accounting Review. Mar2022, Vol. 31 Issue 1, p269-296. 28p. 5 Charts.

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Academic Journal

The taxation of gap cover policies for individual taxpayers in South Africa: a critical analysis.

Subjects: *TAXATION; *TAX credits; *TAX returnsSOUTH Africa

  • Source: South African Journal of Accounting Research. May2022, Vol. 36 Issue 2, p123-146. 24p.

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Academic Journal

The rise of China and contestation in global tax governance.

Subjects: *BUSINESS tax; *DOUBLE tax agreements; *FOREIGN investmentsCHINATENCENT Holdings Ltd. ; BAIDU Inc.

  • Source: Asia Pacific Business Review. Apr 2022, Vol. 28 Issue 2, p165-186. 22p. 1 Graph.

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Academic Journal

Support for progressive taxation: self-interest (rightly understood), ideology, and political sophistication.

Subjects: *PROGRESSIVE taxation; *FISCAL policy; *TAX rates

  • Source: Journal of European Public Policy. Apr2022, Vol. 29 Issue 4, p550-567. 18p.

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Academic Journal

The digital tax reform for Africa: customised or one-size-fits-all approach?

Subjects: *TAXATION; *FISCAL policy; *TAX reformAFRICAORGANISATION for Economic Co-operation & Development

  • Source: International Review of Law, Computers & Technology. Mar2022, Vol. 36 Issue 1, p28-47. 20p. 6 Charts, 1 Graph.

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