Short-run and long-run effects of capital taxation on innovation and economic growth
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Optimal fiscal decentralization: Redistribution and welfare implications
Del impuesto sobre beneficios devengado al pagado: una valoración del cálculo del tipo impositivo efectivo
Contabilidad del impuesto sobre beneficios y resultado global: relevancia valorativa en el mercado financiero español
The intoxicating brew of black liquor and son of black liquor: Deciphering the tax planning, research, policy and financial statement implications of tax credits via financial reporting income tax disclosures
Modelling aggregate personal income tax revenue in multi-schedular and multi-regional structures
Relative consumption of housing: Marginal saving subsidies and income taxes as a second-best policy? ☆
Integration of Holistic Non-conformities Management and Axiomatic Design: A Case Study in Italian Income Tax Returns Management ☆
Corporate governance and initial compliance with IFRS in emerging markets: The case of income tax accounting in Egypt
On the efficiency of equal sacrifice income tax schedules ☆
Income tax deductions for losses as insurance revisited ☆
Income tax evasion dynamics: Evidence from an agent-based econophysics model
Intensive margins, extensive margins, and spousal allowances in the Japanese system of personal income taxes: A discrete choice analysis
The information compliance indexes. The illustrative case of income taxes
Cost-based pricing model with value-added tax and corporate income tax for a supply chain network
Strategic nonlinear income tax competition with perfect labor mobility ☆
Optimal linear and two-bracket income taxes with idiosyncratic earnings risk ☆
Federal income tax laws that cause individuals’ marginal and statutory tax rates to differ
Indeterminacy, labor and capital income taxes, and non-linear tax schedules
Optimal progressive capital income taxes in the infinite horizon model ☆
Labor income responds differently to income-tax and payroll-tax reforms
The impact of the Indonesian income tax reform: A CGE analysis
The welfare effect of income tax deductions for losses as insurance: Insured- versus insurer-sided adverse selection ☆
Income tax progressivity, physical capital, aggregate uncertainty and long-run growth in an OLG economy
The direct incidence of corporate income tax on wages ☆
Technology Enhanced Learning in Accounting: Simulator of Personal Income Tax Retained by Companies
How optimal nonlinear income taxes change when the distribution of the population changes
Targeting fertility and female participation through the income tax
Two unannounced environmental tax reforms in the UK: The fuel duty escalator and income tax in the 1990s
Optimal income tax under the threat of migration by top-income earners
Openness, income-tax progressivity, and inflation
The taxman tools up: An event history study of the introduction of the personal income tax
Universal Basic Income and Negative Income Tax: Two different ways of thinking redistribution
An analysis of the medical expense deduction under the U.S. income tax system
The impact of changing skill levels on optimal nonlinear income taxes ☆
Identifying strategic interactions in Swedish local income tax policies
Income taxes and the destination of movers to multistate MSAs
Education, preferences for leisure and the optimal income tax schedule ☆
Electronic filing, tax preparers and participation in the Earned Income Tax Credit ☆
Income taxes, public investment and welfare in a growing economy
Effects of government policies on residential mobility in Japan: Income tax deduction system and the Rental Act
Reforming a complicated income tax system: The political economy perspective
A failure to communicate: what (if anything) can we learn from the negative income tax experiments?
The limited role of the personal income tax in developing countries
Wage growth and income tax revenue elasticities with endogenous labour supply
Union wage setting and progressive income taxation with heterogeneous labor: theory and evidence from the German income tax reforms 1986–1990
Economic studies of taxation in Japan: The case of personal income taxes ☆
The impact of the corporate income tax: evidence from state organizational form data
Capital, corporate income taxes, and catastrophe insurance
Efficiency and distribution effects of a revenue-neutral income tax reform
The impact of corporate and personal income taxes on the location of firms and on employment: some panel evidence for the Swiss cantons
Marginal income tax rates in the United States: a non-parametric approach ☆
The incidence of income tax on wages and labour supply
Income tax competition at the State and Local Level in Switzerland
Government credibility and policy choice: evidence from the Pennsylvania earned income tax
The optimal income tax when poverty is a public ‘bad’
Vertical income tax externalities and fiscal interdependence: evidence from the US
The Labor Income Tax Equivalent of Price Scissors in Prereform China ☆
Consistent Income Tax Structures When Households Are Heterogeneous ☆
Consumption vs. income taxes when private human capital investments are imperfectly observable
Taxes and the labor market participation of married couples: the earned income tax credit