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Academic Journal

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

Authors : Gerber, Petro¹ (AUTHOR) ; Greeff, Cecileen¹ (AUTHOR)

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

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Academic Journal

Tax Morale: Direct and Indirect Paths between Trust Factors: Empirical Evidence from Greece.

Authors : Fotiadis, Konstantinos (AUTHOR); Chatzoglou, Prodromos (AUTHOR)

Source: Journal of Economic Issues (Taylor & Francis Ltd). Dec 2021, Vol. 55 Issue 4, p1066-1100. 35p. 1 Diagram, 11 Charts.

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Academic Journal

The politics of taxing multinational firms in a digital age.

Authors : Gelepithis, Margarita¹ (AUTHOR) ; Hearson, Martin² (AUTHOR)

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.

Authors : Barnes, Lucy¹ (AUTHOR)

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

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Academic Journal

The Structure–Agency Relation of Growth Imperative Hypotheses in a Credit Economy.

Authors : Kimmich, Christian^1,2 (AUTHOR) ; Wenzlaff, Ferdinand³ (AUTHOR)

Source: New Political Economy. Apr2022, Vol. 27 Issue 2, p277-295. 19p.

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Academic Journal

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

Authors : Milogolov, Nikolai^1,2 ; Berberov, Azamat^3,4

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

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Academic Journal

The knowledge economy and taxes on the rich.

Authors : Hope, David¹ (AUTHOR); Limberg, Julian¹ (AUTHOR)

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

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Academic Journal

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

Authors : Stiers, Dieter¹ (AUTHOR) ; Hooghe, Marc¹ (AUTHOR); Goubin, Silke¹ (AUTHOR)

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

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Academic Journal

The rise of China and contestation in global tax governance.

Authors : Christensen, Rasmus Corlin^1,2 (AUTHOR); Hearson, Martin² (AUTHOR)

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

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Academic Journal

Real Effects of Corporate Taxation: A Review.

Authors : Jacob, Martin¹ (AUTHOR)

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

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Academic Journal

Corporate structural change for tax avoidance: British multinational enterprises and international double taxation between the First and Second World Wars.

Authors : Izawa, Ryo¹ (AUTHOR)

Source: Business History. Jun2022, Vol. 64 Issue 4, p704-726. 23p.

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Academic Journal

The Politics of Fiscal Legitimacy in Developmental States: Emergency Taxes in Argentina Under Kirchnerism.

Authors : Barlow, Matt¹ (AUTHOR) ; Peña, Alejandro Milcíades¹ (AUTHOR)

Source: New Political Economy. Jun2022, Vol. 27 Issue 3, p403-425. 23p.

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Academic Journal

Turgot's calculations on the effects of indirect taxation.

Authors : van den Berg, Richard; Russell, Daniel

Source: European Journal of the History of Economic Thought. Dec2020, Vol. 27 Issue 6, p983-1010. 28p. 7 Charts.

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Academic Journal

Resistance in tax and transparency standards: small states' heterogenous responses to new regulations.

Authors : Crasnic, Loriana¹ (AUTHOR)

Source: Review of International Political Economy. Feb2022, Vol. 29 Issue 1, p255-280. 26p.

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Academic Journal

The impact of financial distress on tax avoidance: An empirical analysis of the Vietnamese listed companies.

Authors : Dang, Van Cuong¹ (AUTHOR) ; Tran, Xuan Hang² (AUTHOR)

Source: Cogent Business & Management. Jan 2021, Vol. 8 Issue 1, p1-10. 10p.

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Academic Journal

Is neoliberalism still spreading? The impact of international cooperation on capital taxation.

Authors : Hakelberg, Lukas¹ (AUTHOR); Rixen, Thomas¹ (AUTHOR)

Source: Review of International Political Economy. Oct2021, Vol. 28 Issue 5, p1142-1168. 27p.

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Academic Journal

The Sasol Oil case – Would the present South African GAAR stand up to the rigours of the court?

Authors : Pidduck, Teresa M.¹

Source: South African Journal of Accounting Research. Nov2020, Vol. 34 Issue 3, p254-272. 19p.

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Academic Journal

Justifiably unpopular? The Italian property tax and inequality.

Authors : Cammeraat, Emile¹ (AUTHOR); Crivelli, Ernesto² (AUTHOR)

Source: Applied Economics Letters. Oct2021, Vol. 28 Issue 17, p1468-1473. 6p. 1 Chart, 3 Graphs.

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Academic Journal

America's regressive wealth tax: state and local property taxes.

Authors : Levinson, Arik¹ (AUTHOR)

Source: Applied Economics Letters. Aug2021, Vol. 28 Issue 14, p1234-1238. 5p. 4 Graphs.

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Academic Journal

Does an Economics Education Produce Technocratic Paternalists? Experimental Evidence from Tanzania.

Authors : Kolstad, Ivar¹ (AUTHOR) ; Wiig, Arne² (AUTHOR); Fjeldstad, Odd-Helge^2,3 (AUTHOR)

Source: Journal of Development Studies. Aug2020, Vol. 56 Issue 8, p1508-1522. 15p. 1 Diagram, 6 Charts, 2 Graphs.

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Academic Journal

Fiscal illusion and progressive taxation with retrospective voting.

Authors : Abatemarco, Antonio¹ (AUTHOR) ; Dell'Anno, Roberto¹ (AUTHOR)

Source: Economic & Political Studies. Jun2020, Vol. 8 Issue 2, p246-273. 28p.

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Academic Journal

The efficiency impact of uncertain taxes: an experimental study.

Authors : Blackwell, Calvin¹ (AUTHOR) ; Sobel, Russell S.² (AUTHOR)

Source: Applied Economics Letters. Jun2020, Vol. 27 Issue 10, p859-872. 14p. 15 Charts, 3 Graphs.

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Academic Journal

Building a computable general equilibrium tax model for Italy.

Authors : Gesualdo, Maria¹ (AUTHOR) ; Giesecke, James A.² (AUTHOR); Tran, Nhi H.² (AUTHOR)

Source: Applied Economics. Dec2019, Vol. 51 Issue 56, p6009-6020. 12p. 1 Diagram, 2 Charts, 1 Graph.

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Academic Journal

Does redistribution matter? The decomposition of the fiscal residuum in Italian regions.

Authors : De Simone, Elina¹ ; Liberati, Paolo²

Source: Regional Studies. Mar2020, Vol. 54 Issue 3, p296-307. 12p. 1 Chart, 4 Graphs.

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Academic Journal

Donors and local taxation: assessing the influence of development assistance on municipal revenue generation.

Authors : Kaye-Essien, Charles Wharton¹ (AUTHOR)

Source: International Public Management Journal. Jul-Aug2021, Vol. 24 Issue 4, p499-518. 20p.

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