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Results 1 - 20 of 953  for All Library Resources

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1
Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management
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Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management

The Accounting review, 2012-03, Vol.87 (2), p.675-703 [Peer Reviewed Journal]

2012 American Accounting Association ;Copyright American Accounting Association Mar 2012 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-10196 ;CODEN: ACRVAS

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2
The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review
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The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review

Journal of economic literature, 2012-03, Vol.50 (1), p.3-50 [Peer Reviewed Journal]

Copyright © 2011 American Economic Association ;Copyright American Economic Association Mar 2012 ;ISSN: 0022-0515 ;EISSN: 2328-8175 ;DOI: 10.1257/jel.50.1.3 ;CODEN: JECLB3

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3
The Case for a Progressive Tax: From Basic Research to Policy Recommendations
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The Case for a Progressive Tax: From Basic Research to Policy Recommendations

The Journal of economic perspectives, 2011-10, Vol.25 (4), p.165-190 [Peer Reviewed Journal]

Copyright © 2011 American Economic Association ;ISSN: 0895-3309 ;EISSN: 1944-7965 ;DOI: 10.1257/jep.25.4.165

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4
Taxation and International Migration of Superstars: Evidence from the European Football Market
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Taxation and International Migration of Superstars: Evidence from the European Football Market

The American economic review, 2013-08, Vol.103 (5), p.1892-1924 [Peer Reviewed Journal]

Copyright© 2013 American Economic Association ;Copyright American Economic Association Aug 2013 ;ISSN: 0002-8282 ;EISSN: 1944-7981 ;DOI: 10.1257/aer.103.5.1892 ;CODEN: AENRAA

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5
Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark
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Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark

Econometrica, 2011-05, Vol.79 (3), p.651-692 [Peer Reviewed Journal]

Copyright © 2011 The Econometric Society ;2011 The Econometric Society ;2015 INIST-CNRS ;Copyright Blackwell Publishing Ltd. May 2011 ;ISSN: 0012-9682 ;EISSN: 1468-0262 ;DOI: 10.3982/ECTA9113 ;CODEN: ECMTA7

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6
Optimal Taxation in Theory and Practice
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Optimal Taxation in Theory and Practice

The Journal of economic perspectives, 2009-10, Vol.23 (4), p.147-174 [Peer Reviewed Journal]

Copyright 2009 American Economic Association ;Copyright American Economic Association Fall 2009 ;ISSN: 0895-3309 ;EISSN: 1944-7965 ;DOI: 10.1257/jep.23.4.147

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7
Using tax return data to simulate corporate marginal tax rates
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Using tax return data to simulate corporate marginal tax rates

Journal of accounting & economics, 2008-12, Vol.46 (2), p.366-388 [Peer Reviewed Journal]

ISSN: 0165-4101 ;EISSN: 1879-1980 ;DOI: 10.1016/j.jacceco.2007.10.001

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8
Optimal Taxation with Rent-Seeking
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Optimal Taxation with Rent-Seeking

The Review of economic studies, 2016-07, Vol.83 (3 (296)), p.1225-1262 [Peer Reviewed Journal]

The Review of Economic Studies Ltd 2016 ;Copyright Oxford University Press, UK Jul 2016 ;ISSN: 0034-6527 ;EISSN: 1467-937X ;DOI: 10.1093/restud/rdw017

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9
Finances of the Nation: Is the CWB Enhancement Achieving Its Dual Objective of Supporting Income and Incentivizing Work? The Effects for Couples in Ontario and Quebec
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Finances of the Nation: Is the CWB Enhancement Achieving Its Dual Objective of Supporting Income and Incentivizing Work? The Effects for Couples in Ontario and Quebec

Canadian tax journal, 2023-07, Vol.71 (2), p.523-541 [Peer Reviewed Journal]

ISSN: 0008-5111 ;EISSN: 0008-5111 ;DOI: 10.32721/ctj.2023.71.2.fon

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10
Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities
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Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities

American economic journal. Economic policy, 2014-02, Vol.6 (1), p.230-271 [Peer Reviewed Journal]

Copyright © 2014 American Economic Association ;Copyright American Economic Association Feb 2014 ;Distributed under a Creative Commons Attribution 4.0 International License ;ISSN: 1945-7731 ;EISSN: 1945-774X ;DOI: 10.1257/pol.6.1.230

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11
Estimating Taxable Income Responses Using Danish Tax Reforms
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Estimating Taxable Income Responses Using Danish Tax Reforms

American economic journal. Economic policy, 2014-11, Vol.6 (4), p.271-301 [Peer Reviewed Journal]

Copyright © 2014 American Economic Association ;Copyright American Economic Association Nov 2014 ;ISSN: 1945-7731 ;EISSN: 1945-774X ;DOI: 10.1257/pol.6.4.271

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12
How Can Scandinavians Tax So Much?
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How Can Scandinavians Tax So Much?

The Journal of economic perspectives, 2014-10, Vol.28 (4), p.77-98 [Peer Reviewed Journal]

Copyright © 2014 American Economic Association ;Copyright American Economic Association Fall 2014 ;ISSN: 0895-3309 ;EISSN: 1944-7965 ;DOI: 10.1257/jep.28.4.77

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13
Do Taxpayers Bunch at Kink Points?
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Do Taxpayers Bunch at Kink Points?

American economic journal. Economic policy, 2010-08, Vol.2 (3), p.180-212 [Peer Reviewed Journal]

Copyright © 2010 American Economic Association ;Copyright American Economic Association Aug 2010 ;ISSN: 1945-7731 ;EISSN: 1945-774X ;DOI: 10.1257/pol.2.3.180

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14
Top Incomes and the Great Recession: Recent Evolutions and Policy Implications
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Top Incomes and the Great Recession: Recent Evolutions and Policy Implications

IMF economic review, 2013-08, Vol.61 (3), p.456-478 [Peer Reviewed Journal]

2013 International Monetary Fund ;International Monetary Fund 2013 ;COPYRIGHT 2013 Palgrave Macmillan Ltd. (Springer) ;ISSN: 2041-4161 ;EISSN: 2041-417X ;EISSN: 1564-5150 ;DOI: 10.1057/imfer.2013.14

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15
Employment, Hours of Work and the Optimal Taxation of Low-Income Families
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Employment, Hours of Work and the Optimal Taxation of Low-Income Families

The Review of economic studies, 2012-04, Vol.79 (2), p.481-510 [Peer Reviewed Journal]

The Review of Economic Studies Ltd 2012 ;Copyright Blackwell Publishing Ltd. Apr 2012 ;ISSN: 0034-6527 ;EISSN: 1467-937X ;DOI: 10.1093/restud/rdr034

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16
Liquidity in Retirement Savings Systems: An International Comparison
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Article
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Liquidity in Retirement Savings Systems: An International Comparison

The American economic review, 2015-05, Vol.105 (5), p.420-425 [Peer Reviewed Journal]

Copyright© 2015 American Economic Association ;Copyright American Economic Association May 2015 ;ISSN: 0002-8282 ;EISSN: 1944-7981 ;DOI: 10.1257/aer.p20151004 ;PMID: 26190855 ;CODEN: AENRAA

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17
The optimal earnings test and retirement behavior
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The optimal earnings test and retirement behavior

International tax and public finance, 2023-08, Vol.30 (4), p.1036-1068 [Peer Reviewed Journal]

The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2022 ;The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2022. ;ISSN: 0927-5940 ;EISSN: 1573-6970 ;DOI: 10.1007/s10797-022-09734-0

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18
Tax structure and entrepreneurship
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Tax structure and entrepreneurship

Small business economics, 2014-01, Vol.42 (1), p.165-190 [Peer Reviewed Journal]

Springer Science+Business Media 2014 ;Springer Science+Business Media New York 2013 ;Springer Science+Business Media New York 2014 ;ISSN: 0921-898X ;EISSN: 1573-0913 ;DOI: 10.1007/s11187-013-9469-9

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19
The Optimal Income Taxation of Couples
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Article
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The Optimal Income Taxation of Couples

Econometrica, 2009-03, Vol.77 (2), p.537-560 [Peer Reviewed Journal]

Copyright 2009 The Econometric Society ;2009 The Econometric Society ;Copyright Blackwell Publishing Ltd. Mar 2009 ;ISSN: 0012-9682 ;EISSN: 1468-0262 ;DOI: 10.3982/ECTA7343 ;CODEN: ECMTA7

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20
How Big Are the Tax Benefits of Debt?
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How Big Are the Tax Benefits of Debt?

The Journal of finance (New York), 2000-10, Vol.55 (5), p.1901-1941 [Peer Reviewed Journal]

Copyright 2000 American Finance Association ;2000 the American Finance Association ;Copyright Blackwell Publishers Inc. Oct 2000 ;ISSN: 0022-1082 ;EISSN: 1540-6261 ;DOI: 10.1111/0022-1082.00277 ;CODEN: JLFIAN

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