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Tax Burden on German Companies – Income Tax Burden and Administrative Costs
2021Fochmann, Martin +4 more
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Lifetime Excess Burden of a Tax
Journal of Political Economy, 1972Levhari, David, Sheshinski, Eytan
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Aspects of Tax Spillovers: Is There a "Worldwide" Tax Burden?
2010The objective of this dissertation is to develop a model to examine the concept of a “worldwide” tax burden. The notion is that due to differential mobility of factors developed nations may be passing on a share of their tax burden to less developed countries while effectively indulging in a form of tax competition.
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Inheritance tax: Limit corporate privileges and spread tax burden [PDF]
DIW Economic Bulletin, 2015 After the inheritance tax ruling by the German Federal Constitutional Court, legislators will have to limit the wide-ranging exemptions on company assets. In recent years, they have exempted half of all assets subject to inheritance tax. In particular, large transfers consisting mainly of corporate assets benefit from the favorable conditions.
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The impact of political connections on corporate tax burden: Evidence from the Chinese market
Finance Research Letters, 2022Kefei You
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Tax Reform, Targeting and the Tax Burden on Women [PDF]
, 2009 In the early 1980’s Australia had a highly progressive, individual based income tax and families received support for dependent children in the form of universal family allowances. The introduction of income tests for child support payments based on family income (now in the form of Family Tax Benefit Part A), together with changes in the rate scale ...
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