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ISSN
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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
7,270
Downloads
15,719
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
992
Downloads
4,577
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
1,098
Downloads
4,005
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
1,841
Downloads
3,352
Views
Citations
This article belongs to the Special Issue on
Inequalities and Labor Market Institutions
The Role of Fiscal Policy in the Development of the Ghanaian Economy
(Articles)
Mabel Addai
,
Elsie Odame-Amoah
,
Oguejiofor Uchenna Felicia
,
Ekua Baiden-Amissah Bentsiwaa
,
Ebenmelu Chidiebere Blessing
Open Journal of Business and Management
Vol.10 No.2
,March 15, 2022
DOI:
10.4236/ojbm.2022.102043
280
Downloads
3,103
Views
Citations
Research on the Reform and Perfection of Resource Tax System
(Articles)
Tingting Fan
Open Journal of Social Sciences
Vol.9 No.3
,March 24, 2021
DOI:
10.4236/jss.2021.93021
403
Downloads
1,135
Views
Citations
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
1,111
Downloads
2,695
Views
Citations
Evolutionary Analysis of Tax Law: A Methodological Approach
(Articles)
Ute Schmiel
Modern Economy
Vol.7 No.4
,April 12, 2016
DOI:
10.4236/me.2016.74041
2,249
Downloads
3,389
Views
Citations
This article belongs to the Special Issue on
Law and Economics
Judicial Precedents in the Context of the Brazilian Tax Reform
(Articles)
Paulo Henrique Santana Barbosa
Beijing Law Review
Vol.15 No.1
,March 13, 2024
DOI:
10.4236/blr.2024.151020
60
Downloads
267
Views
Citations
This article belongs to the Special Issue on
Constitutional Law
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
1,596
Downloads
2,563
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
568
Downloads
1,150
Views
Citations
Earnings Thresholds in Chinese High-Tech Enterprises: The Role of Corporate Income Tax Incentives
(Articles)
Zhenjia Liu
Modern Economy
Vol.13 No.3
,March 10, 2022
DOI:
10.4236/me.2022.133014
202
Downloads
631
Views
Citations
The Dilemma and Solution of the Multilateral Legal Framework of International Taxation
(Articles)
Wei Xu
Beijing Law Review
Vol.14 No.2
,June 15, 2023
DOI:
10.4236/blr.2023.142042
78
Downloads
421
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
3,230
Downloads
4,212
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
2,939
Downloads
6,501
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
2,007
Downloads
3,075
Views
Citations
This article belongs to the Special Issue on
Working, Jobs and Related Rights, Welfare & Pensions
Reconstruction of International Tax Rules to Meet the Challenges of Digital Economy
(Articles)
Wei Xu
Beijing Law Review
Vol.14 No.1
,March 7, 2023
DOI:
10.4236/blr.2023.141007
146
Downloads
631
Views
Citations
The Application of Judicial Precedents as a Way to Reduce Brazilians Tax Lawsuits
(Articles)
Renato Lopes Becho
Beijing Law Review
Vol.11 No.3
,September 17, 2020
DOI:
10.4236/blr.2020.113044
462
Downloads
1,314
Views
Citations
Introduction to Brazilian Constitutional Tax Law System
(Articles)
Renato Lopes Becho
,
Rafael Kaue Feltrim Oliveira#
Beijing Law Review
Vol.12 No.3
,September 27, 2021
DOI:
10.4236/blr.2021.123050
196
Downloads
1,177
Views
Citations
The Relevance of Jurisprudence in Tax Law: An Analysis from the Perspective of Brazilian System of Precedents
(Articles)
Renato Lopes Becho
,
Katia Locoselli Gutierres
Beijing Law Review
Vol.14 No.2
,June 20, 2023
DOI:
10.4236/blr.2023.142047
78
Downloads
436
Views
Citations
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