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491.
  • Liquidity issues: solutions... Liquidity issues: solutions for the asset rich, cash poor
    Loutzenhiser, Glen; Mann, Elizabeth Fiscal studies, September-December 2021, 2021-09-00, 20210901, Letnik: 42, Številka: 3-4
    Journal Article
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    Liquidity concerns are oft raised when considering wealth taxes, yet the issue has received scant attention in the extant literature. In this paper we provide the first comprehensive review of the ...
Celotno besedilo
Dostopno za: FZAB, GIS, IJS, KILJ, NLZOH, NUK, OILJ, SAZU, SBCE, SBMB, UL, UM, UPUK

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492.
  • Business Tax Evasion in Tra... Business Tax Evasion in Transition Economies: A Cross-Country Panel Investigation
    Abdixhiku, Lumir; Pugh, Geoff; Hashi, Iraj The European journal of comparative economics : EJCE, 06/2018, Letnik: 15, Številka: 1
    Journal Article
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    This paper uses the Business Environment and Enterprise Performance Survey data for the years 1999, 2002 and 2005 to investigate business tax evasion in 24 transition economies. We use both ...
Celotno besedilo
Dostopno za: CEKLJ, NUK, UL, UM, UPUK
493.
  • Employment, Hours of Work a... Employment, Hours of Work and the Optimal Taxation of Low-Income Families
    BLUNDELL, RICHARD; SHEPHARD, ANDREW Review of economic studies/˜The œreview of economic studies, 04/2012, Letnik: 79, Številka: 2
    Journal Article
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    The optimal design of low-income support is examined using a structural labour supply model. The approach incorporates unobserved heterogeneity, fixed costs of work, childcare costs and the detailed ...
Celotno besedilo
Dostopno za: BFBNIB, INZLJ, IZUM, KILJ, NMLJ, NUK, PILJ, PNG, SAZU, UL, UM, UPUK, ZRSKP

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494.
  • Competition and Corporate T... Competition and Corporate Tax Avoidance: Evidence from Chinese Industrial Firms
    Cai, Hongbin; Liu, Qiao The Economic journal (London), April 2009, Letnik: 119, Številka: 537
    Journal Article
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    This article investigates whether market competition enhances the incentives of Chinese industrial firms to avoid corporate income tax. We estimate the effects of competition on the relationship ...
Celotno besedilo
Dostopno za: BFBNIB, FZAB, GIS, IJS, INZLJ, IZUM, KILJ, NLZOH, NMLJ, NUK, OILJ, PILJ, PNG, SAZU, SBCE, SBMB, UL, UM, UPUK, ZRSKP
495.
  • The Last Refuge of a Scound... The Last Refuge of a Scoundrel? Patriotism and Tax Compliance
    Konrad, Kai A.; Qari, Salmai Economica, July 2012, Letnik: 79, Številka: 315
    Journal Article
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    We link two cross-country datasets to analyse the relationship between individuals' patriotism and attitudes toward tax compliance. The datasets contain a number of variables that shape individuals' ...
Celotno besedilo
Dostopno za: BFBNIB, FZAB, GIS, IJS, INZLJ, IZUM, KILJ, NLZOH, NMLJ, NUK, OILJ, PILJ, PNG, SAZU, SBCE, SBMB, UL, UM, UPUK, ZRSKP

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496.
  • How Buoyant Is the Tax Syst... How Buoyant Is the Tax System? New Evidence from a Large Heterogeneous Panel
    Dudine, Paolo; Jalles, Joao Tovar Journal of international development, August 2018, 2018-08-00, 20180801, Letnik: 30, Številka: 6
    Journal Article
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    In this paper, we provide short‐run and long‐run tax buoyancy estimates for 107 countries (distributed between advanced, emerging and low income) for the period 1980–2014. By means of fully modified ...
Celotno besedilo
Dostopno za: FZAB, GIS, IJS, KILJ, NLZOH, NUK, OILJ, SAZU, SBCE, SBMB, UL, UM, UPUK
497.
  • The effect of geographic pr... The effect of geographic proximity on corporate tax avoidance: Evidence from China
    Chen, Hanwen; Liu, Siyi; Wang, Junjie ... Journal of corporate finance, February 2022, 2022-02-00, Letnik: 72
    Journal Article
    Recenzirano
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    Exploiting the unique features of China's corporate income tax regime, which requires subsidiaries to submit their own taxes on a stand-alone basis, we examine the effect of intra-group geographic ...
Celotno besedilo
Dostopno za: GEOZS, IJS, IMTLJ, KILJ, KISLJ, NLZOH, NUK, OILJ, PNG, SAZU, SBCE, SBJE, UILJ, UL, UM, UPCLJ, UPUK, ZAGLJ, ZRSKP
498.
  • The costs of administering ... The costs of administering a wealth tax
    Burgherr, David Fiscal studies, September-December 2021, 2021-09-00, 20210901, Letnik: 42, Številka: 3-4
    Journal Article
    Recenzirano
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    I assess the costs of administering a wealth tax for taxpayers and the tax authority in the UK context, based on evidence from existing UK taxes on wealth and comprehensive wealth taxes that have ...
Celotno besedilo
Dostopno za: FZAB, GIS, IJS, KILJ, NLZOH, NUK, OILJ, SAZU, SBCE, SBMB, UL, UM, UPUK

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499.
  • Sin taxes and their effect ... Sin taxes and their effect on consumption, revenue generation and health improvement: a systematic literature review in Latin America
    Miracolo, Aurelio; Sophiea, Marisa; Mills, Mackenzie ... Health policy and planning, 06/2021, Letnik: 36, Številka: 5
    Journal Article
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    Abstract Sin or public health taxes are excise taxes imposed on the consumption of potentially harmful goods for health sugar-sweetened beverages (SSBs), tobacco, alcohol, among others, aiming to ...
Celotno besedilo
Dostopno za: NUK, UL, UM, UPUK

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500.
  • Capital Gains Taxes and Ass... Capital Gains Taxes and Asset Prices: Capitalization or Lock-in?
    DAI, ZHONGLAN; MAYDEW, EDWARD; SHACKELFORD, DOUGLAS A. ... The Journal of finance (New York), April 2008, Letnik: 63, Številka: 2
    Journal Article
    Recenzirano
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    This paper demonstrates that the equilibrium impact of capital gains taxes reflects both the capitalization effect (i.e., capital gains taxes decrease demand) and the lock-in effect (i.e., capital ...
Celotno besedilo
Dostopno za: BFBNIB, FZAB, GIS, IJS, INZLJ, KILJ, NLZOH, NMLJ, NUK, OILJ, PNG, SAZU, SBCE, SBMB, UL, UM, UPUK, ZRSKP

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