Lump-Sum Tax - 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 1,187 Downloads 5,619 Views Citations
This article belongs to the Special Issue on Research on Tax
Ambiguity, Money Transfers, and Endogenous Fluctuations (Articles)

Eisei Ohtaki

Theoretical Economics Letters Vol.11 No.2, April 2, 2021

DOI: 10.4236/tel.2021.112015 568 Downloads 1,715 Views Citations
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 8,184 Downloads 13,588 Views Citations
Tax Knowledge, Penalties and Tax Compliance in Small and Medium Scale Enterprises in Nigeria (Articles)

Adesina Olugoke Oladipupo, Uyioghosa Obazee

iBusiness Vol.8 No.1, March 2, 2016

DOI: 10.4236/ib.2016.81001 12,029 Downloads 31,793 Views Citations
Effects of Tax Audit on Tax Compliance and Remittance of Tax Revenue in Ekiti State (Articles)

Clement Olatunji Olaoye, Ayodele Temitope Ekundayo

Open Journal of Accounting Vol.8 No.1, January 31, 2019

DOI: 10.4236/ojacct.2019.81001 4,376 Downloads 19,822 Views Citations
Macroeconomic Determinants of the Mobilization of Tax Revenues of the Countries of the West African Economic and Monetary Union (WAEMU) (Articles)

Issa Larba Kobyagda

Modern Economy Vol.10 No.1, January 22, 2019

DOI: 10.4236/me.2019.101017 1,235 Downloads 3,547 Views Citations
Reviews of Tax Planning (Articles)

Manxia Yuan, Xi Xu

Open Journal of Social Sciences Vol.3 No.11, November 16, 2015

DOI: 10.4236/jss.2015.311017 9,593 Downloads 13,381 Views Citations
Evaluation of Factors Having Impact on Tax Compliance as Regards to Taxpayers: Application for the City of Kars (Articles)

Alper TazegüL

Open Journal of Social Sciences Vol.4 No.8, August 24, 2016

DOI: 10.4236/jss.2016.48010 2,463 Downloads 5,686 Views Citations
The Regional Tax Policy: A Review in Greece (Articles)

Nikolaos Varotsis, Ioannis Katerelos

Modern Economy Vol.10 No.8, August 28, 2019

DOI: 10.4236/me.2019.108125 2,452 Downloads 6,477 Views Citations
Tax Responsibility of Economic Groups (Articles)

Rafael Oliveira Beber Peroto

Beijing Law Review Vol.16 No.2, June 30, 2025

DOI: 10.4236/blr.2025.162059 70 Downloads 423 Views Citations
The Impact of Artificial Intelligence on Tax Compliance and Planning: Benefits, Challenges, and Future Perspectives (Articles)

Ralf Karam, Lara Ammoury

Advances in Applied Sociology Vol.15 No.8, August 18, 2025

DOI: 10.4236/aasoci.2025.158042 264 Downloads 1,921 Views Citations
Tax Reform on Consumption in Brazil: The Need for Change (Articles)

Marcelo Ferraz Pinheiro

Beijing Law Review Vol.16 No.4, December 9, 2025

DOI: 10.4236/blr.2025.164127 51 Downloads 375 Views Citations
This article belongs to the Special Issue on Public Law
Determinants of Tax Evasion: Empirical Evidence from Ghana (Articles)

Bismark Ameyaw, Dominic Dzaka

Modern Economy Vol.7 No.14, December 14, 2016

DOI: 10.4236/me.2016.714145 5,119 Downloads 18,404 Views Citations
Local Tax Scale and Its Economic Effects in China (Articles)

Feiyang Chang

Modern Economy Vol.8 No.3, March 31, 2017

DOI: 10.4236/me.2017.83033 1,855 Downloads 3,899 Views Citations
Tax Ethics and Tax Evasion, Evidence from Greece (Articles)

George Drogalas, Evgenia Anagnostopoulou, Michail Pazarskis, Dimitrios Petkopoulos

Theoretical Economics Letters Vol.8 No.5, April 16, 2018

DOI: 10.4236/tel.2018.85070 4,302 Downloads 12,763 Views Citations
High-Tech Enterprise Tax Planning (Articles)

Qiong Zhang

American Journal of Industrial and Business Management Vol.9 No.1, January 18, 2019

DOI: 10.4236/ajibm.2019.91013 2,122 Downloads 4,916 Views Citations
Are Tax Treaties for the Benefits of Taxpayers or Maximisation of State Revenue? A Review of VAT Treaty between Lesotho and South Africa (Articles)

Malefetsane Nketekete

Open Journal of Business and Management Vol.9 No.3, May 31, 2021

DOI: 10.4236/ojbm.2021.93078 502 Downloads 1,909 Views Citations
The Optimal Gasoline Tax for China (Articles)

C.-Y. Cynthia Lin, Jieyin Zeng

Theoretical Economics Letters Vol.4 No.4, April 24, 2014

DOI: 10.4236/tel.2014.44037 9,319 Downloads 21,610 Views Citations
This article belongs to the Special Issue on Public Economics
Tax Crime Investigation (Articles)

Amarilda Xhaferri

Open Journal of Applied Sciences Vol.4 No.8, July 24, 2014

DOI: 10.4236/ojapps.2014.48041 2,986 Downloads 4,866 Views Citations
An Empirical Analysis to the Impact of Tax Incentives on FDI after WTO (Articles)

Jue Yan

Modern Economy Vol.7 No.11, October 10, 2016

DOI: 10.4236/me.2016.711121 2,157 Downloads 4,809 Views Citations

First <12 3 ...>Last

	[email protected]
	+86 18163351462 (WhatsApp)
	1655362766
	SCIRP WeChat

All	Title	Abstract	Keywords
DOI	Author	Journal	Affiliation
ISSN	Subject

	[email protected]
	+86 18163351462(WhatsApp)
	1655362766

	Paper Publishing WeChat

Browse Subjects

Publish with us

Home

About SCIRP

Service

Policies