Economic Integration; Tax Erosion; Fiscal Federalism; Implicit Tax Rates; Tax Competition - Articles

Tax Reform for a Fairer, More Vibrant Economy (Articles)

Lok Sang Ho, Tianle Zhang

Modern Economy Vol.7 No.8, July 28, 2016

DOI: 10.4236/me.2016.78092 1,990 Downloads 3,519 Views Citations
This article belongs to the Special Issue on Taxes
Tax Evasion in Small and Micro Greek Firms in the Light of the Economic Recession (Articles)

George Drogalas, Evgenia Anagnostopoulou, Michail Pazarskis, Sotirios Galeas

Theoretical Economics Letters Vol.8 No.2, February 6, 2018

DOI: 10.4236/tel.2018.82009 1,095 Downloads 2,453 Views Citations
This article belongs to the Special Issue on Research on Tax
An Analysis of the Expected Effect of Levying Inheritance Tax on Capital Outflows (Articles)

Chengfei Qiu

Technology and Investment Vol.9 No.1, February 7, 2018

DOI: 10.4236/ti.2018.91002 1,040 Downloads 2,328 Views Citations
Towards a World History of Economic Thought: A China Monetary Perspective (Articles)

Niv Horesh

Open Journal of Social Sciences Vol.10 No.2, February 18, 2022

DOI: 10.4236/jss.2022.102011 333 Downloads 1,669 Views Citations
The Impact of VAT and the Minimum Wage on the Economy of Kosovo (Articles)

Artan Haziri, Blerona Shala

Open Access Library Journal Vol.8 No.8, August 23, 2021

DOI: 10.4236/oalib.1107701 141 Downloads 1,225 Views Citations
Tax Base-Broadening a Light at the End of the Tunnel in the Fiscal Consolidation Dynamics (Articles)

Muhammad Ghufran, Jawaria Ashraf, Muhammad Rizwan, Sumran Ali, Luigi Aldieri

Modern Economy Vol.13 No.3, March 22, 2022

DOI: 10.4236/me.2022.133022 261 Downloads 1,429 Views Citations
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 55 Downloads 522 Views Citations
Basic Erosion and Profit Shifting (BEPS) (Articles)

Marco Lupi

Beijing Law Review Vol.11 No.1, January 22, 2020

DOI: 10.4236/blr.2020.111007 1,235 Downloads 3,394 Views Citations
Trade Liberalization and Tax Revenue Performance in Uganda (Articles)

Micah Samuel Gaalya

Modern Economy Vol.6 No.2, February 11, 2015

DOI: 10.4236/me.2015.62021 5,053 Downloads 7,842 Views Citations
Research on the Practical Operation Specification of Accounting Treatment of Pilot Enterprises Business Tax Changing to VAT (Articles)

Liya Ma, Xingrui Zhang, Shufeng Wang

Open Journal of Social Sciences Vol.3 No.5, May 22, 2015

DOI: 10.4236/jss.2015.35014 5,370 Downloads 6,890 Views Citations
Effects and Countermeasures of “Replacing Business Tax with VAT” to Real Estate Industry (Articles)

Fang Zhou

Modern Economy Vol.7 No.5, May 18, 2016

DOI: 10.4236/me.2016.75064 4,341 Downloads 6,440 Views Citations
Research on the Interference Trend of National Taxation with Price and Inflation (Articles)

Shufeng Wang, Junwei Han

Open Journal of Social Sciences Vol.6 No.3, March 26, 2018

DOI: 10.4236/jss.2018.63011 1,099 Downloads 2,525 Views Citations
The Research on the Insurance Industry’s Tax Burden in China under the Background of Change from Business Tax to VAT (Articles)

Kewei Chen

Modern Economy Vol.9 No.4, April 26, 2018

DOI: 10.4236/me.2018.94048 1,323 Downloads 3,906 Views Citations
Models of Tax Planning Simulation: The Case of Greece (Articles)

Nikolaos Varotsis, Ioannis Katerelos

Open Journal of Modelling and Simulation Vol.6 No.3, July 10, 2018

DOI: 10.4236/ojmsi.2018.63003 4,087 Downloads 8,459 Views Citations
Tax Burden Implication of Tax Reform (Articles)

Yinka Mashood Salaudeen, Tayibat A. Atoyebi

Open Journal of Business and Management Vol.6 No.3, July 30, 2018

DOI: 10.4236/ojbm.2018.63058 1,774 Downloads 5,063 Views Citations
Research on Tax Collection and Management System of E-Commerce (Articles)

Aizhen Li

American Journal of Industrial and Business Management Vol.8 No.11, November 29, 2018

DOI: 10.4236/ajibm.2018.811150 2,793 Downloads 7,665 Views Citations
Design of Essential Elements Involved in China’s Carbon-Tax Taxation System and Its Implementation Strategies (Articles)

Aiwen Zhao, Ruilin Li

Low Carbon Economy Vol.10 No.2, June 30, 2019

DOI: 10.4236/lce.2019.102004 1,019 Downloads 2,540 Views Citations
The Effects of E-Services on Revenue Collection and Tax Compliance among SMEs in Developing Countries: A Case Study of Zambia (Articles)

Vernon Mukuwa, Jackson Phiri

Open Journal of Social Sciences Vol.8 No.1, January 13, 2020

DOI: 10.4236/jss.2020.81008 2,673 Downloads 9,362 Views Citations
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 1,611 Downloads 6,326 Views Citations
Research on Tax Risks and Administration Arising from the Phenomenon of Tax Evasion by Celebrities (Articles)

Yuhang Sun

Open Journal of Social Sciences Vol.10 No.7, July 29, 2022

DOI: 10.4236/jss.2022.107029 338 Downloads 1,967 Views Citations

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