Search Results - "TAXATION"

The 2003 U.S. Dividend Tax Cut, Small Business Loan Supply, and the Real Economy.

Authors: Li, Oliver Zhen Lin, Yupeng Zhang, Keyuan

Source: Accounting Review. May2026, Vol. 101 Issue 3, p377-411. 35p.

Understanding the Benefits, Risks and Mechanics of a Section 83(b) Election.

Authors: Schneider, Paul J.^1,2 pschneider@paisnerlitvin.com

Source: Journal of Financial Service Professionals. May2026, Vol. 80 Issue 3, p13-18. 6p.

How Do Taxes Affect the Trading Behavior of Private Investors? Evidence from Individual Portfolio Data.

Authors: Buhlmann, Florian Doerrenberg, Philipp Loos, Benjamin et al.

Source: Management Science (INFORMS). May2026, Vol. 72 Issue 5, p4558-4567. 10p.

Editorial Policy.

Source: ATA Journal of Legal Tax Research. Fall2025, Vol. 23 Issue 2, p74-77. 4p.

Increasing Transparency for Health Care Markets and Policymakers.

Authors: Ippolito, Benedic¹

Source: American Enterprise Institute (AEI). Jun2026, p1-8. 8p.

PRICES VERSUS QUANTITIES REVISITED: WHAT DO POLICYMAKERS NEED TO KNOW TO SET PIGOUVIAN TAXES AND SUBSIDIES?

Authors: Dipasquale, Denise Glaeser, Edward L. Guren, Adam M. et al.

Source: American Enterprise Institute (AEI). Jun2026, p1-47. 49p.

Comparative Practical Study on the Impact of Local Tax Indexing in January 2026 in the AI Era (Part Two).

Authors: Țîrlea, Mariana Rodica¹ (AUTHOR) rodicatirlea10@gmail.com

Source: International Conference KNOWLEDGE-BASED ORGANIZATION. Jun2026, Vol. 32 Issue 2, p1-7. 7p.

Practical Study on the Impact of Local Tax Indexing in January 2026 at Uat Q88 in the Ai Era (First Part).

Authors: Țîrlea, Mariana Rodica¹ (AUTHOR) rodicatirlea10@gmail.com

Source: International Conference KNOWLEDGE-BASED ORGANIZATION. Jun2026, Vol. 32 Issue 2, p1-5. 5p.

The Redistributive Transformation of Fiscal Policy in Times of High Debt in Belgium (1912–2024): From Ability-to-Pay Taxation to Competitive Adjustment.

Authors: Rigaux, Lucien¹ (AUTHOR)

Source: Economies. May2026, Vol. 14 Issue 5, p167. 46p.

Rethinking Health Financing: An Analysis of Innovative Tax Models in Sub-Saharan African Contexts.

Authors: Mpofu, Favourate Yelesedzani Chilunjika, Sharon R. T.

Source: Economies. May2026, Vol. 14 Issue 5, p153. 17p.

KÜRESEL ASGARİ VERGİ DÜZENİNDE YENİ ÖLÇÜT: EKONOMİK FAALİYET Mİ, MUHASEBE KÂRI MI?

Authors: ÇİNAR, Özkan¹

Source: Financial Analysis / Mali Cozum Dergisi. tem/agu2026, Vol. 36 Issue 196, p1515-1520. 6p.

To Go or Not to Go? A Response to Tax Cooperation: Evidence from Chinese Multinational Firms.

Authors: Feng, Jiaqi Lee, Hongshik Kim, Junyun

Source: Emerging Markets Finance & Trade. May2026, p1-15. 15p. 1 Illustration.

INSTRUMENTOS FISCALES PARA LA GESTIÓN SOSTENIBLE DE LA POBLACIÓN FLOTANTE TURÍSTICA EN EL ÁMBITO LOCAL.

Alternate Title: FISCAL INSTRUMENTS FOR THE SUSTAINABLE MANAGEMENT OF THE FLOATING TOURIST POPULATION AT THE LOCAL LEVEL.

Authors: Soto Moya, María del Mar¹ marsotomoya@uma.es

Source: Crónica Tributaria. 2026, Vol. 199 Issue 2, p203-229. 27p.

Environmental Levies, Distortionary Taxation and Increasing Returns.

Authors: Cheng, Wenli Zhang, Dingsheng

Source: Annals of Economics & Finance. May2026, Vol. 27 Issue 1, p243-249. 7p.

财政纵向失衡、地方税收行为与税收收入质量.

Alternate Title: Fiscal Vertical Imbalance, Local Tax Behavior, and the Quality of Tax Revenue.

Authors: 刘树鑫 张乐淇

Source: East China Economic Management. Jun2026, Vol. 40 Issue 6, p86-96. 11p.

A Tale of Two Giants.

Authors: Avi-Yonah, Reuven S.¹

Source: International Tax Journal. May/Jun2026, Vol. 52 Issue 3, p35-40. 6p.

Beyone economic allegiance^†.

Authors: Ozai, Ivan¹ (AUTHOR) ivan.ozai@queensu.ca

Source: University of Toronto Law Journal. Oct2025, Vol. 75 Issue 4, p425-465. 41p.

Negotiating Sovereignty through Taxation: Direct Taxes, Indigenous Peoples, and Settler Sovereignty in Upper Canada to 1850.

Authors: McNairn, Jeffrey L.¹, mcnairnj@queensu.ca

Source: Canadian Historical Review; Sep2025, Vol. 106 Issue 3, p351-374, 24p

California Leaders Agree to $351 Billion Budget, Software Tax.

Authors: Oxford, Andrew (AUTHOR)

Source: Bloomberg.com. 6/27/2026, pN.PAG-N.PAG. 1p.

Popular Austrian Minister Makes Powerful Enemies With Parcel Tax Plan.

Authors: Eder, Marton (AUTHOR)

Source: Bloomberg.com. 5/30/2026, pN.PAG-N.PAG. 1p.