International Tax and Public Finance最新文献_第8页

The COVID-19 state sales tax windfall. 新冠肺炎州销售税意外之财。

IF 1 4区经济学

International Tax and Public Finance Pub Date : 2023-05-18 DOI: 10.1007/s10797-023-09778-w

Phil Dean, Maclean Gaulin, Nathan Seegert, Mu-Jeung Yang

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引用次数: 2

Optimal nonlinear taxation: a simpler approach 最优非线性税收：一种更简单的方法

IF 1 4区经济学

International Tax and Public Finance Pub Date : 2023-05-04 DOI: 10.1007/s10797-023-09779-9

Aart Gerritsen

引用次数: 1

VAT fraud and reverse charge: empirical evidence from VAT return data 增值税欺诈与反向收费:来自增值税申报数据的经验证据

IF 1 4区经济学

International Tax and Public Finance Pub Date : 2023-03-22 DOI: 10.1007/s10797-023-09776-y

Thiess Buettner, Annalisa Tassi

引用次数: 0

Anti-corruption campaign and corporate tax evasion: evidence from China 反腐运动与企业逃税：来自中国的证据

IF 1 4区经济学

International Tax and Public Finance Pub Date : 2023-03-22 DOI: 10.1007/s10797-023-09777-x

Dongmin Kong, Yue Zhang, N. Qin

引用次数: 3

Optimal fiscal policy with a balanced-budget restriction: revisiting Chamley and Barro 预算平衡约束下的最优财政政策:对Chamley和Barro的重新审视

IF 1 4区经济学

International Tax and Public Finance Pub Date : 2023-01-23 DOI: 10.1007/s10797-023-09775-z

Ge Jin, Bing Zhang

引用次数: 0

A review of submissions to International Tax and Public Finance, 2010–2020 2010-2020年《国际税收与公共财政》报告综述

IF 1 4区经济学

International Tax and Public Finance Pub Date : 2023-01-07 DOI: 10.1007/s10797-022-09773-7

Ronald B. Davies, Z. Studnicka

引用次数: 0

Correction to: Measuring the unobservable: estimating informal economy by a structural equation modeling approach 更正：衡量不可观测：通过结构方程建模方法估计非正规经济

IF 1 4区经济学

International Tax and Public Finance Pub Date : 2023-01-02 DOI: 10.1007/s10797-022-09774-6

R. Dell’Anno

引用次数: 0

Tax systems and public borrowing limits in a fiscal union. 财政联盟中的税收制度和公共借贷限制。

IF 1 4区经济学

International Tax and Public Finance Pub Date : 2023-01-01 DOI: 10.1007/s10797-021-09708-8

Vladimir V Dashkeev, Stephen J Turnovsky

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引用次数: 1

Environmental offsets and production externalities under monopolistic competition. 垄断竞争下的环境补偿与生产外部性。

IF 1 4区经济学

International Tax and Public Finance Pub Date : 2023-01-01 DOI: 10.1007/s10797-021-09699-6

Masatoshi Yoshida, Stephen J Turnbull, Mitsuru Ota

引用次数: 0

Citizenship and taxes 公民身份和税收

IF 1 4区经济学

International Tax and Public Finance Pub Date : 2022-12-13 DOI: 10.1007/s10797-022-09767-5

Paul R. Organ

引用次数: 0