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Journal
Affiliation
ISSN
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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
1,074
Downloads
5,174
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
1,373
Downloads
5,112
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
7,535
Downloads
16,195
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
1,973
Downloads
3,774
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
426
Downloads
3,913
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
1,248
Downloads
3,293
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
1,660
Downloads
2,774
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
617
Downloads
1,377
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
316
Downloads
978
Views
Citations
Taxation in the Digital Age
(Articles)
Victor A. Canto
Open Journal of Social Sciences
Vol.13 No.5
,May 29, 2025
DOI:
10.4236/jss.2025.135028
35
Downloads
198
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
133
Downloads
741
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
3,320
Downloads
4,553
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
3,059
Downloads
7,010
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
2,108
Downloads
3,425
Views
Citations
This article belongs to the Special Issue on
Working, Jobs and Related Rights, Welfare & Pensions
Towards Economic Equity: Wealth Taxes and UBI
(Articles)
Avery Li
Open Journal of Political Science
Vol.15 No.1
,January 14, 2025
DOI:
10.4236/ojps.2025.151009
51
Downloads
414
Views
Citations
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
223
Downloads
1,121
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
6,839
Downloads
8,400
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
1,547
Downloads
2,730
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
970
Downloads
1,789
Views
Citations
This article belongs to the Special Issue on
Public Economics
Do Higher Tax Rates Encourage/Discourage Tax Compliance?
(Articles)
María Jesús Freire-Serén
,
Judith Panadés
Modern Economy
Vol.4 No.12
,December 13, 2013
DOI:
10.4236/me.2013.412086
7,925
Downloads
12,833
Views
Citations
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