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Globalisation and the effective taxation of capital versus labour 智库出版物
2022
作者:  Pierre Bachas;  Matthew Fisher-Post;  Anders Jensen;  Gabriel Zucman
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Capital taxation  Labour taxation  Effective taxation  
DP11424 Time-poor, working, super-rich 智库出版物
2016
作者:  Giacomo Corneo
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Labor supply  Time allocation  Super-rich  Optimal taxation of top labor incomes  Effective demand  
DP11152 Effective Tax Rates and Effective Progressivity in a Fiscally Decentralized Country 智库出版物
2016
作者:  [unavailable]
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Progressive taxation  Fiscal decentralization  Income segregation  Effective tax rates  
DP10198 Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries 智库出版物
2014
作者:  Salvador Barrios;  Gaëtan Nicodème
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Taxation  Tax incidence  Effective taxation  
DP9481 How would the design of an alternative minimum tax impact the effective corporate tax rate in Belgium? 智库出版物
2013
作者:  Antonio Estache
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Corporate taxes  Tax avoidance  Alternative minimum taxes  Presumptive taxation  Effective tax rates  Belgium