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Affiliation
ISSN
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Perspective of Problems and Countermeasures by the Analysis of the Collection Data on the Personal Income Tax Collection and Administration of High Income Groups
(Articles)
Chunyan Pan
Open Journal of Social Sciences
Vol.3 No.10
,October 26, 2015
DOI:
10.4236/jss.2015.310018
6,084
Downloads
7,450
Views
Citations
A Note on Time Discretion and the Welfare Cost of Lump-Sum Taxation
(Articles)
Cristian F. Sepulveda
Theoretical Economics Letters
Vol.8 No.2
,February 8, 2018
DOI:
10.4236/tel.2018.82013
653
Downloads
1,899
Views
Citations
This article belongs to the Special Issue on
Research on Tax
Research on the Impact of Tax Shield Effect on Corporate Capital Structure
—Empirical Analysis Based on A-Share Listed Companies
(Articles)
Lei Lei
Modern Economy
Vol.11 No.1
,January 17, 2020
DOI:
10.4236/me.2020.111012
347
Downloads
680
Views
Citations
Research on the Structure of China’s Enterprise Income Tax Law System
(Articles)
Yinying Wang
Beijing Law Review
Vol.2 No.2
,June 13, 2011
DOI:
10.4236/blr.2011.22007
6,373
Downloads
14,193
Views
Citations
The Study on the Personal Income Tax of the Policyholder Dividends and Its Impact on Chinese Insurance Industry
(Articles)
Wen Yan
iBusiness
Vol.5 No.1B
,April 11, 2013
DOI:
10.4236/ib.2013.51B013
7,642
Downloads
9,416
Views
Citations
Tax Compliance, Income Distribution and Social Norms
(Articles)
Debora Di Gioacchino
,
Fabrizio Patriarca
Theoretical Economics Letters
Vol.7 No.3
,April 24, 2017
DOI:
10.4236/tel.2017.73044
1,466
Downloads
2,334
Views
Citations
This article belongs to the Special Issue on
Inequalities and Labor Market Institutions
The Effect on Growth of a Tax Shift between Land Value Taxes and Income Taxes in Denmark
(Articles)
Philip Allan
,
Gohar Hovsepyan
Modern Economy
Vol.10 No.8
,August 7, 2019
DOI:
10.4236/me.2019.108119
566
Downloads
1,100
Views
Citations
Health and Household Income in Vietnam
(Articles)
Cuong Tat Do
,
Anh Ngoc Thi Ngo
Theoretical Economics Letters
Vol.3 No.6
,December 18, 2013
DOI:
10.4236/tel.2013.36055
3,768
Downloads
6,574
Views
Citations
The Effect of Education and Experience on Wages: The Case Study of Saudi Arabia
(Articles)
Hemaid Alsulami
American Journal of Industrial and Business Management
Vol.8 No.1
,January 22, 2018
DOI:
10.4236/ajibm.2018.81008
882
Downloads
3,915
Views
Citations
The Effect of Credit Usage on Touristic Consumption and Application in Turkey
(Articles)
Kudret Gul
,
Melike Gul
Open Access Library Journal
Vol.2 No.1
,January 30, 2015
DOI:
10.4236/oalib.1101250
863
Downloads
1,166
Views
Citations
Effects of Tax-Based Saving Incentives on Contribution Behavior: Lessons from the Introduction of the Riester Scheme in Germany
(Articles)
Swen Kuper
,
Thomas-Patrick Schmidt
Modern Economy
Vol.7 No.11
,September 29, 2016
DOI:
10.4236/me.2016.711117
1,351
Downloads
1,969
Views
Citations
This article belongs to the Special Issue on
Taxes
Tax Competition and Strategic Delegation with Interregional Asymmetries in Capital Endowment and Income Inequality
(Articles)
Takahiro Watanabe
Theoretical Economics Letters
Vol.9 No.5
,June 17, 2019
DOI:
10.4236/tel.2019.95092
328
Downloads
601
Views
Citations
Tax Contribution and Income Gap between Urban and Rural Areas in China
(Articles)
Yichao Yu
Open Journal of Social Sciences
Vol.3 No.11
,November 17, 2015
DOI:
10.4236/jss.2015.311023
2,878
Downloads
3,453
Views
Citations
Research on Personal Income Tax Affecting Structure of Resident Consumption Expenditure in China
(Articles)
Delong Zhang
Modern Economy
Vol.8 No.2
,January 26, 2017
DOI:
10.4236/me.2017.82010
2,428
Downloads
4,398
Views
Citations
The Impact of Tax System on Capital Investment: Evidence from Taiwan and Mainland China
(Articles)
Huang Li-Hua
,
Wang Jui-Chih
,
Hsiao Hsing-Chin
Chinese Studies
Vol.4 No.4
,November 30, 2015
DOI:
10.4236/chnstd.2015.44019
4,013
Downloads
4,668
Views
Citations
Transformations and Lorenz Curves: Sufficient and Necessary Conditions
(Articles)
Johan Fellman
Theoretical Economics Letters
Vol.6 No.3
,June 6, 2016
DOI:
10.4236/tel.2016.63050
1,818
Downloads
2,419
Views
Citations
This article belongs to the Special Issue on
Working, Jobs and Related Rights, Welfare & Pensions
The Relationship between Individual and Institutional Freedom
(Articles)
Dragan Miljkovic
Open Journal of Political Science
Vol.8 No.2
,April 8, 2018
DOI:
10.4236/ojps.2018.82007
524
Downloads
1,657
Views
Citations
Does Indirect Tax Increase the Income Gap between Urban and Rural Areas?
—Based on the Analysis of Thayer Index
(Articles)
Rong Fu
Open Journal of Social Sciences
Vol.4 No.1
,January 29, 2016
DOI:
10.4236/jss.2016.41021
6,225
Downloads
7,052
Views
Citations
The Influence of New Enterprise Tax Reform on Foreign Invested Enterprises in China—Based on Computable General Equilibrium (CGE) Analysis
(Articles)
Zhiqiang Ye
,
Liqing Chen
,
Yaling Shan
Modern Economy
Vol.7 No.11
,September 26, 2016
DOI:
10.4236/me.2016.711114
1,207
Downloads
1,754
Views
Citations
This article belongs to the Special Issue on
Taxes
Corporate Deductibility Provisions and Financial Constraints of Innovative Entrepreneurs
(Articles)
Wolfgang Eggert
,
Sebastian Heitzmann
Theoretical Economics Letters
Vol.7 No.6
,September 14, 2017
DOI:
10.4236/tel.2017.76108
634
Downloads
1,008
Views
Citations
This article belongs to the Special Issue on
Public Economics
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