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Ad valorem versus per unit taxation: a perspective from price signaling.

• Authors : Li, Honglin¹ (AUTHOR); Liu, Xiaolu² (AUTHOR)

• Source: Journal of Economics. Sep2021, Vol. 134 Issue 1, p27-47. 21p.

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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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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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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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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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ОЦЕНКА ТЯЖЕСТИ НАЛОГООБЛОЖЕНИЯ КОМПАНИЙ РЕГИОНА РОССИЙСКОЙ ФЕДЕРАЦИИ В ОТРАСЛЕВОМ РАЗРЕЗЕ.

• Authors : Вылкова, Е. С.¹ ; Покровская, Н. В.²

• Source: St. Petersburg State Polytechnic University Journal. Economics. Oct2021, Vol. 14 Issue 5, p46-58. 13p.

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Online Advertising Services: An Attempt of Taxation Model.

• Authors : KAROUI, Amira¹; FTITI, Zied²; LOUHICHI, Waël³

• Source: Gestion 2000. 2021, Vol. 38 Issue 5, p91-103. 13p.

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Examining the Taxation Profession in Australia - A Framework.

• Authors : Curran, Michael¹; Yapa, Prem W. S.¹

• Source: Australasian Accounting Business & Finance Journal. 2021, Vol. 15 Issue 3, p3-22. 20p.

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LEGISLATIVE FRAMEWORK OF THE TAXATION SYSTEM - "THE MAIN PILLAR OF BUDGET REVENUES".

• Authors : CRISTEA, Loredana Andreea¹ ; UNGUREANU, Dragoș Mihai²

• Source: Revista Economica. 2021 Special Issue, Vol. 73, p64-85. 22p.

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Taxation of SMEs.

• Source: Taxation in Australia. Nov2021, Vol. 56 Issue 5, p296-302. 7p.

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The European Model of Progressive Salary Taxation.

• Authors : Șargu, Nicu¹

• Source: Acta Universitatis Danubius: Oeconomica. 2022, Vol. 18 Issue 1, p167-178. 12p.

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Specific vs. ad valorem taxation and social welfare in mixed duopoly with foreign ownership.

• Authors : Sun, Ming¹ (AUTHOR); Wang, Leonard F. S.² (AUTHOR); Zhang, Qidi² (AUTHOR)

• Source: Economic & Political Studies. Apr2022, p1-13. 13p.

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Taxation, foreign aid and political governance in Africa.

• Authors : Asongu, Simplice A.¹; Odhiambo, Nicholas M.¹

• Source: European Journal of Comparative Economics. Winter2021, Vol. 18 Issue 2, p217-249. 33p.

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Taxation of Virtual/Crypto Assets/Currencies.

• Authors : BUDAK, Tamer¹ ; YILMAZ, Güneş¹

• Source: Sosyoekonomi. Apr2022, Vol. 30 Issue 52, p37-54. 18p.

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TÜRKİYE'DE ÜCRET GELİRLERİNİN VERGİLENDİRİLMESİNİN VERGİ GELİRLERİYLE İLİŞKİSİNE YÖNELİK AMPİRİK BİR TEST.

• Authors : AKAR, Sonay¹

• Source: Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accounting & Taxation Studies (JATS). 2021, Vol. 14 Issue 3, p995-1020. 26p.

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Taxation and Democracy: is there a Bidirectional Causality?

• Authors : Ilaboya, Ofuan James¹ ; Dickson, Rachael Konyefa² ; Izevbekhai, Monday Alade³

• Source: Acta Universitatis Danubius: Oeconomica. 2021, Vol. 17 Issue 3, p47-63. 17p.

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Taxation of owner-occupation - a comparative assessment.

• Authors : Lunde, Jens¹; Whitehead, Christine²

• Source: Housing Finance International. Autumn2021, p32-39. 8p.

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Parameters for applying the two methods of taxation: the modern five ideas.

• Authors : Evans, Alex C.¹

• Source: Australian Tax Forum. 2021, Vol. 36 Issue 3, p403-441. 39p.

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Supporting the circular economy in Australia through taxation reform.

• Authors : Fiedler, Terese¹; Minas, John^2,3; O'Keefe, Patricia⁴

• Source: Australian Tax Forum. 2021, Vol. 36 Issue 3, p321-345. 25p.

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Parameters for applying the two methods of taxation: the historical justifications.

• Authors : Evans, Alex C.¹

• Source: Australian Tax Forum. 2021, Vol. 36 Issue 2, p187-223. 37p.

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Student Reflections on Assurance and Taxation during COVID‐19: A Commentary*.

• Authors : Bujaki, Merridee Lynne¹ (AUTHOR); Brouard, François¹ (AUTHOR)

• Source: Accounting Perspectives. Sep2021, Vol. 20 Issue 3, p327-355. 29p.

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ТЕОРЕТИЧЕСКИЕ ПОДХОДЫ К ИНТЕРПРЕТАЦИИ НАЛОГОВОЙ НАГРУЗКИ, НАЛОГОВОГО БРЕМЕНИ И ТЯЖЕСТИ НАЛОГООБЛОЖЕНИЯ.

• Authors : Е. С., Вылкова¹ ; Н. В., Покровская²

• Source: Bulletin of the St. Petersburg State University of Economics. 2021, Vol. 130 Issue 4, p45-51. 7p.

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The Characterization of the Taxation Process in Terms of Tax Culture, as an Element of Novelty.

• Authors : Cristea, Loredana Andreea¹ ; Vodă, Alina Daniela¹ ; Ungureanu, Dragoş Mihai²

• Source: Ovidius University Annals, Series Economic Sciences. 2020, Vol. 20 Issue 2, p863-870. 8p.

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Citizens' preferences for taxation of internationally mobile corporations: Evidence from Tanzania.

• Authors : Kolstad, Ivar^1,2 (AUTHOR) ; Wiig, Arne² (AUTHOR); Fjeldstad, Odd‐Helge^2,3 (AUTHOR)

• Source: Review of Development Economics. May2021, Vol. 25 Issue 2, p548-562. 15p. 2 Charts, 1 Graph.

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Research on C2C E-Commerce Taxation Based on Mixed Decision Game.

• Authors : Yu, Jiamian¹ (AUTHOR); Yu, Haiyan¹ (AUTHOR)

• Source: Journal of Global Information Management. 2022, Vol. 30 Issue 3, p1-14. 14p.

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THE EFFECTS OF IFRS ADOPTION ON TAXATION IN NIGERIAN MANUFACTURING COMPANIES.

• Authors : Adegbite, Tajudeen Adejare¹

• Source: Financial Sciences / Nauki o Finansach. 2020, Vol. 25 Issue 4, p1-15. 15p.

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Устранение экономического двойного налогообложения дивидендов.

• Authors : Полежароваa, Л. В.¹ ; Разуb, С. Б.²

• Source: Economics. Taxes. Law. 2022, Vol. 15 Issue 2, p146-155. 10p.

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СПРОЩЕНА СИСТЕМА ОПОДАТКУВАННЯ, ОБЛІКУ ТА ЗВІТНОСТІ СУБЄКТІВ МАЛОГО ПІДПРИЄМНИЦТВА: СУЧАСНИЙ СТАН ТА ОСОБЛИВОСТІ ОПОДАТКУВАННЯ.

• Authors : Ю., Труш¹ ; Н. B., Кудренко¹

• Source: Financial & Credit Activity: Problems of Theory & Practice. 2021, Vol. 5 Issue 40, p120-126. 7p.

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RESEARCH HANDBOOK ON INTERNATIONAL TAXATION.

• Authors : Pownall Montoya, Joshua¹

• Source: Cronica Tributaria. 2022, Vol. 182 Issue 1, p221-226. 6p.

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Elasticity determinants of inequality-reducing income taxation.

• Authors : Carbonell-Nicolau, Oriol¹ (AUTHOR); Llavador, Humberto² (AUTHOR)

• Source: Journal of Economic Inequality. Mar2021, Vol. 19 Issue 1, p163-183. 21p.

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OPTİMAL VERGİLEME ARAYIŞINA YÖNELİK BİR ARAŞTIRMA: TÜRKİYE ÖRNEĞİ.

• Authors : KARAŞ, Ebru¹ ; SELEN, Ufuk²

• Source: Journal of Administrative Sciences / Yonetim Bilimleri Dergisi. 2021, Vol. 19 Issue 40, p271-298. 28p.

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THE NEUTRALITY OF TAXATION OF INVESTMENT PROJECTS IN SERBIA.

• Authors : Luković, Stevan¹ ; Vržina, Stefan¹ ; Grbić, Milka¹

• Source: Ekonomski Anali / Economic Annals. 2021, Vol. 66 Issue 230, p101-133. 33p.

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Taxation, infrastructure, and firm performance in developing countries.

• Authors : Chauvet, Lisa¹ (AUTHOR); Ferry, Marin^1,2 (AUTHOR)

• Source: Public Choice. Jun2021, Vol. 187 Issue 3/4, p455-480. 26p. 7 Charts, 3 Graphs.

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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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Application of survival theory in taxation.

• Authors : Ulemj, Badam¹ (AUTHOR) ; Rentsen, Enkhbat² (AUTHOR) ; Tsendpurev, Batchimeg¹ (AUTHOR)

• Source: Journal of Industrial & Management Optimization. Sep2021, Vol. 17 Issue 5, p2573-2578. 6p.

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Polish 'sugar fee' in the light of global experience with sugar sweetened beverages taxation.

• Authors : MAZUREK-CHWIEJCZAK, MAŁGORZATA¹

• Source: Ekonomia i Prawo. Jun2021, Vol. 20 Issue 2, p287-303. 17p.

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Efficiency comparison of unit and ad valorem taxation in mixed duopoly.

• Authors : Tao, Aiyuan¹ (AUTHOR) ; Zhu, Yingjun² (AUTHOR); Zou, Xiangqing³ (AUTHOR)

• Source: Economic Research-Ekonomska Istrazivanja. Dec2019, Vol. 32 Issue 1, p473-491. 19p.

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International Double Taxation Relief Provisions in India : A Critical Analysis.

• Authors : Samantara, Rabinarayan¹

• Source: Vision: Journal of Indian Taxation. Jul-Dec2020, Vol. 7 Issue 2, p45-58. 14p.

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A Model of the Optimal Tax Mix Including Capital Taxation.

• Authors : Revesz, John¹ (AUTHOR)

• Source: Atlantic Economic Journal. Sep2020, Vol. 48 Issue 3, p387-402. 16p. 2 Charts.

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Philosophical Theorising on Taxation.

• Authors : Loutzenhiser, Glen

• Source: Oxford Journal of Legal Studies. Winter2020, Vol. 40 Issue 4, p905-925. 21p.

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Reflections on State Taxation of Income from Foreign Subsidiaries Post Tax Cuts and Jobs Act.

• Authors : SCHMIDT, JOSEPH J.¹

• Source: Journal of State Taxation. Summer2021, Vol. 39 Issue 3, p21-52. 8p.

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Optimal factor taxation in a scale free model of vertical innovation.

• Authors : Annicchiarico, Barbara¹ (AUTHOR) ; Antonaroli, Valentina² (AUTHOR); Pelloni, Alessandra¹ (AUTHOR)

• Source: Economic Inquiry. Apr2022, Vol. 60 Issue 2, p794-830. 37p. 11 Charts, 6 Graphs.

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Optimal Taxation and R&D Policies.

• Authors : Akcigit, Ufuk^1,2,3 (AUTHOR) ; Hanley, Douglas⁴ (AUTHOR) ; Stantcheva, Stefanie^2,3,5 (AUTHOR)

• Source: Econometrica. Mar2022, Vol. 90 Issue 2, p645-684. 40p.

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Germany's Economic Restart after Covid-19: The Role of Fiscal Policy and Taxation.

• Authors : Fuest, Clemens¹

• Source: CESifo Forum. Nov2021, Vol. 22 Issue 6, p3-7. 5p.

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Perceptions of Inherited Wealth and the Support for Inheritance Taxation.

• Authors : Bastani, Spencer¹ (AUTHOR) ; Waldenström, Daniel² (AUTHOR)

• Source: Economica. Apr2021, Vol. 88 Issue 350, p532-569. 38p.

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CONSIDERACIONES DE POLÍTICA FISCAL SOBRE LA PROPUESTA GLOBE DE TRIBUTACIÓN MÍNIMA (PILAR 2) Y SU IMPLEMENTACIÓN.

• Authors : Navarro Ibarrola, Aitor¹

• Source: Cronica Tributaria. 2021, Issue 179, p63-91. 29p.

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ЗНАЧЕНИЕ И ПРИНЦИПЫ ЭКОЛОГИЧЕСКОГО НАЛОГООБЛОЖЕНИЯ

• Authors : Сергеевна, Самоделко Людмила¹ ; Викторовна, Карп Марина²

• Source: Vestnik Universiteta. 2020, Issue 11, p141-147. 7p.

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ТАМОЖЕННАЯ ПРОЦЕДУРА БЕСПОШЛИННОЙ ТОРГОВЛИ: МЕТОДОЛОГИЧЕСКИЕ ПРОБЛЕМЫ КОСВЕННОГО НАЛОГООБЛОЖЕНИЯ И ПУТИ ИХ РЕШЕНИЯ.

• Authors : СИДОРОВА, Елена Юрьевна¹ ; АРТЕМЬЕВ, Алексей Александрович²

• Source: Finance & Credit. Jun2021, Vol. 27 Issue 6, p1270-1291. 22p.

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Redistributive Effects of the Taxation of Couples and Families: A Microsimulation Study of Income Tax.

• Authors : André, Mathias¹ ; Sireyjol, Antoine¹

• Source: Economics & Statistics / Economie & Statistique. 2021, Vol. 526/527, p21-39. 19p.

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TAXATION AND TRANSPORTATION: GRANGER CAUSALITY APPROACH IN NIGERIA.

• Authors : Adejare, Adegbite Tajudeen¹

• Source: Studia Universitatis Vasile Goldis, Seria Stiinte Economice. 2021, Vol. 31 Issue 3, p1-20. 20p.

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