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What Determines Effective Tax Rates? The Relative Influence of Tax and Other Factors*†.

• Authors : Schwab, Casey M.¹ (AUTHOR) ; Stomberg, Bridget² (AUTHOR); Xia, Junwei³ (AUTHOR)

• Source: Contemporary Accounting Research. Mar2022, Vol. 39 Issue 1, p459-497. 39p.

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New Hampshire’s Preposterous Taxation of Income from Foreign Subsidiaries.

• Authors : Rottjakob, Greg¹; Schmidt, Joseph²

• Source: Journal of State Taxation. Spring2022, Vol. 40 Issue 2, p41-48. 8p.

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Nexus News: Halstead Bead Inc. v. Lewis: When, if Ever, Are Numerous Local Taxes Too Burdensome?.

• Authors : Schiller, Breen M.¹; Stanley, Daniel L.²

• Source: Journal of State Taxation. Spring2022, Vol. 40 Issue 2, p9-70. 5p.

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Foreign Employment, Income Shifting, and Tax Uncertainty.

• Authors : Drake, Katharine D.¹ (AUTHOR); Goldman, Nathan C.² (AUTHOR); Murphy, Francis³ (AUTHOR)

• Source: Accounting Review. Mar2022, Vol. 97 Issue 2, p183-212. 30p. 3 Diagrams, 13 Charts.

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Internal Information Quality and State Tax Planning*.

• Authors : Laplante, Stacie Kelley¹ (AUTHOR) ; Lynch, Daniel P.¹ (AUTHOR); Vernon, Mary E.² (AUTHOR)

• Source: Contemporary Accounting Research. Dec2021, Vol. 38 Issue 4, p2589-2621. 33p.

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Heterogeneous Taxes and Limited Risk Sharing: Evidence from Municipal Bonds.

• Authors : Babina, Tania¹ (AUTHOR); Jotikasthira, Chotibhak² (AUTHOR); Lundblad, Christian³ (AUTHOR)

• Source: Review of Financial Studies. Jan2021, Vol. 34 Issue 1, p509-568. 60p.

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Rasyonel Vergi Sisteminin Ölçülebilirliğine Yönelik Endeks Çalışması: Geçiş Ekonomileri Örneği.

• Authors : GÜLŞEN, Mustafa Alpin¹ ; YILDIRAN, Mustafa²

• Source: Sosyoekonomi. Apr2022, Vol. 30 Issue 52, p409-438. 30p.

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Tiebout sorting with progressive income taxation and a fiscal equalization scheme.

• Authors : Kuhlmey, Florian¹ (AUTHOR)

• Source: Swiss Journal of Economics & Statistics. 4/20/2022, Vol. 158 Issue 1, p1-21. 21p.

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On the effectiveness of reward-based policies: Are we using the proper concept of tax reward?

• Authors : Lisi, Gaetano¹

• Source: Economics & Business Letters. Mar2022, Vol. 11 Issue 1, p41-45. 5p.

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Taxing Data.

• Authors : Marian, Omri¹

• Source: Brigham Young University Law Review. 2022, Vol. 47 Issue 2, p511-576. 66p.

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Tax Without Cash.

• Authors : Bearer-Friend, Jeremy¹

• Source: Minnesota Law Review. 2022, Vol. 106 Issue 2, p953-1016. 64p.

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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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SAČINJAVANJE POREZNOG BILANSA I PRIJAVE POREZA NA DOBIT ZA 2021 GODINU U FBIH.

• Authors : Hašimbegović, Irnesa¹

• Source: Business Consultant / Poslovni Konsultant. mar2022, Vol. 14 Issue 114, p9-26. 18p.

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FIVE RESTATEMENTS: CHARTING THE HISTORY OF THE LAW ON STATE TAXATION OF NON-TRIBAL MEMBERS IN INDIAN COUNTRY.

• Authors : WHITE, DALE T.¹

• Source: Wisconsin Law Review. 2022, Vol. 2022 Issue 2, p329-373. 45p.

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Amtrak Act: Not Just About Trains.

• Authors : Jurinski, James J.

• Source: Journal of State Taxation. Winter2021, Vol. 40 Issue 1, p33-40. 8p.

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Turnover Taxes: Their Origin, Fall from Grace, and Resurrection.

• Authors : Pomp, Richard D.¹

• Source: Journal of State Taxation. Winter2021, Vol. 40 Issue 1, p17-20. 4p.

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THE EVOLUTION OF FISCAL PRESSURE IN DEVELOPED E.U. COUNTRIES AND ITS DETERMINANTS .

• Authors : GHETU, Raluca Andreea¹ ; CĂPĂȚÎNĂ, Cristina-Simona¹ ; BREZEANU, Petre²

• Source: Annals of the University of Oradea, Economic Science Series. Dec2021, Vol. 30 Issue 2, p239-249. 11p.

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Establishing A Fair Tax System By Reaching The Ability to Pay: Selected EU Countries Analysis.

• Authors : AYDIN, Mehmet Sadık¹

• Source: Journal of Management & Economics. 2021, Vol. 28 Issue 3, p511-532. 22p.

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ТРАНСФОРМАЦИЯ НАЛОГОВЫХ СИСТЕМ НА СОВРЕМЕННОМ ЭТАПЕ.

• Authors : Р. А., Петухова¹ ; И. А., Кацюба²

• Source: Bulletin of the St. Petersburg State University of Economics. 2022, Vol. 133 Issue 1, p50-58. 9p.

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Recent Developments Affecting the SALT Cap, Including an Appellate Court Decision Upholding the Cap's Constitutionality.

• Authors : Jensen, Erik M.¹

• Source: Journal of Taxation of Investments. Winter2022, Vol. 39 Issue 2, p65-76. 12p.

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The OECD/G20 Inclusive Framework Reaches New Global Agreement on Profit Allocation and Minimum Tax.

• Authors : de Boynes, Nicolas¹ ; Wheeler, Isaac J.¹ ; Solomon, Andrew P.²

• Source: Journal of Taxation of Investments. Winter2022, Vol. 39 Issue 2, p51-63. 13p.

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Bayesian Synthetic Control Methods.

• Authors : Kim, Sungjin¹ (AUTHOR) ; Lee, Clarence² (AUTHOR) ; Gupta, Sachin³ (AUTHOR)

• Source: Journal of Marketing Research (JMR). Oct2020, Vol. 57 Issue 5, p831-852. 22p. 6 Charts, 6 Graphs.

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Commissioner of Taxation's access powers.

• Authors : Grieve, Stewart; Bertram, Kathryn; Haines, Alison

• Source: Taxation in Australia. Feb2022, Vol. 56 Issue 7, p431-435. 5p.

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Chart-of-the-Quarter: Franchise or Income Tax Nexus.

• Source: Journal of State Taxation. Winter2021, Vol. 40 Issue 1, p45-48. 4p.

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A Chat with Ed Antolin.

• Authors : Nelson, Bruce M.

• Source: Journal of State Taxation. Winter2021, Vol. 40 Issue 1, p41-52. 4p.

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