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Material Type: Artigo
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The Role of Withholding in the Self-Enforcement of a Value-Added Tax: Evidence from PakistanWaseem, MazharThe review of economics and statistics, 2022-03, Vol.104 (2), p.336-354 [Periódico revisado por pares]One Rogers Street, Cambridge, MA 02142-1209, USA: MIT PressTexto completo disponível |
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Material Type: Artigo
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Rational Illiquidity and Consumption: Theory and Evidence from Income Tax Withholding and RefundsGelman, Michael ; Kariv, Shachar ; Shapiro, Matthew D. ; Silverman, DanThe American economic review, 2022-09, Vol.112 (9), p.2959-2991 [Periódico revisado por pares]Texto completo disponível |
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Material Type: Artigo
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Royalty taxation under tax competition and profit shiftingJuranek, S. ; Schindler, D. ; Schneider, A.The Canadian journal of economics, 2023-11, Vol.56 (4), p.1377-1412 [Periódico revisado por pares]Malden: Blackwell Publishing LtdTexto completo disponível |
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Material Type: Artigo
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Dynamic Capital Tax Competition under the Source PrincipleGross, Till ; Klein, Paul ; Makris, MiltiadisAmerican economic journal. Macroeconomics, 2022-07, Vol.14 (3), p.365-410 [Periódico revisado por pares]Texto completo disponível |
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Material Type: Artigo
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Withholding tax rates on dividends: symmetries versus asymmetries or single- versus multi-rated double tax treatiesPetkova, KunkaInternational tax and public finance, 2021-08, Vol.28 (4), p.890-940 [Periódico revisado por pares]New York: Springer USTexto completo disponível |
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Material Type: Artigo
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Withholding-tax non-compliance: the case of cum-ex stock-market transactionsBuettner, Thiess ; Holzmann, Carolin ; Kreidl, Felix ; Scholz, HendrikInternational tax and public finance, 2020-12, Vol.27 (6), p.1425-1452 [Periódico revisado por pares]New York, NY: Springer USTexto completo disponível |
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Material Type: Artigo
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Withholding self‐employed and business incomes: An application to Italian firmsMarino, Maria Rosaria ; Pollastri, Corrado ; Zanardi, AlbertoMetroeconomica, 2022-11, Vol.73 (4), p.1200-1216 [Periódico revisado por pares]Oxford: Blackwell Publishing LtdTexto completo disponível |
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Material Type: Artigo
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Tax treaty shopping: structural determinants of Foreign Direct Investment routed through the NetherlandsWeyzig, FrancisInternational tax and public finance, 2013-12, Vol.20 (6), p.910-937 [Periódico revisado por pares]Boston: Springer USTexto completo disponível |
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Material Type: Artigo
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Transfer pricing regulation and taxation of royalty paymentsJuranek, Steffen ; Schindler, Dirk ; Schjelderup, GuttormJournal of public economic theory, 2018-02, Vol.20 (1), p.67-84 [Periódico revisado por pares]Oxford: Blackwell Publishing LtdTexto completo disponível |
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Material Type: Artigo
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Die Besteuerung des Gewinns aus den grenzüberschreitenden Direktgeschäften von Google, Facebook & CoRichter, Wolfram F.Perspektiven der Wirtschaftspolitik : PWP : eine Zeitschrift des Vereins für Socialpolitik, 2018-07, Vol.19 (2), p.132-140 [Periódico revisado por pares]Oxford: De GruyterTexto completo disponível |