Tax Income - Articles - Scientific Research Publishing

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 1,249 Downloads 5,741 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 1,670 Downloads 6,510 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 7,779 Downloads 16,899 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 2,181 Downloads 4,336 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 572 Downloads 4,551 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 1,434 Downloads 4,081 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 1,813 Downloads 3,313 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 755 Downloads 1,853 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 447 Downloads 1,489 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 128 Downloads 807 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 224 Downloads 1,081 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 3,479 Downloads 5,009 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 3,207 Downloads 7,568 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 2,265 Downloads 3,905 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 160 Downloads 1,333 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 343 Downloads 1,611 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 6,996 Downloads 8,954 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 1,712 Downloads 3,289 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 1,091 Downloads 2,143 Views Citations
This article belongs to the Special Issue on Public Economics
The Impact of China’s Tax Reform on Per Capita Income: A Regional Analysis Based on Tourism, E-Commerce, and Education Sectors (Articles)

Yuan Liu

Open Journal of Business and Management Vol.13 No.6, November 14, 2025

DOI: 10.4236/ojbm.2025.136220 63 Downloads 597 Views Citations

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