11 Artikel
Article
Uneingeschränkter Zugang | 29. Dez. 2017
A review of earnings management in private firms in response to tax rate changes
Uneingeschränkter Zugang | 27. Nov. 2017
The taxpayer’s intentions: Subjective prerequisites in tax law
Uneingeschränkter Zugang | 06. Nov. 2017
Revenue-maximizing top earned income tax rate in the presence of income-shifting
und
Uneingeschränkter Zugang | 10. Juli 2017
Eliminating the secondary earner bias. Policy lessons from the introduction of partial individual taxation in Sweden in 1971
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Uneingeschränkter Zugang | 13. Juli 2017
Good Tax Governance: A Matter of Moral Responsibility and Transparency
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Uneingeschränkter Zugang | 17. Juni 2017
Reforming capital gains taxation of intercorporate share realizations : a law and economics approach from a Nordic perspective
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Uneingeschränkter Zugang | 12. Juni 2017
Taxation of Swedish Firm Owners: The Great Reversal from the 1970s to the 2010s
Uneingeschränkter Zugang | 26. Mai 2017
A comparative analysis of VAT grouping schemes from a Nordic perspective—aspects of tax avoidance and fiscal competition
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