Inclusive fiscal reform: ensuring fairness and transparency in the international tax system
Author:
Publisher
Springer Science and Business Media LLC
Subject
Economics and Econometrics,Finance,Accounting
Link
http://link.springer.com/article/10.1007/s10797-018-9507-2/fulltext.html
Reference13 articles.
1. Alstadsaeter, A., Johannesen, N., & Zucman, G. (2017). Who owns the wealth in tax havens? Macro evidence and implications for global inequality. NBER Working Paper 23805. http://www.nber.org/papers/w23805 .
2. Brys, B. et al. (2016). Tax design for inclusive economic growth. OECD Taxation Working Papers, No. 26. OECD Publishing, Paris. https://doi.org/10.1787/5jlv74ggk0g7-en .
3. Kopczuk, W. (2005). Tax bases, tax rates and the elasticity of reported income. Journal of Public Economics, 89(11-12), 2093–2119. https://doi.org/10.1016/j.jpubeco.2004.12.005 .
4. Luttmer, E. F., & Singhal, M. (2014). Tax morale. Journal of Economic Perspectives, 28(4), 149–168.
5. Mirrlees et. al. (eds.) (2011). Tax By Design: The Mirrlees review. Oxford University Press.
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