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ISSN
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Research on the Structure of China’s Enterprise Income Tax Law System
(Articles)
Yinying Wang
Beijing Law Review
Vol.2 No.2
,June 13, 2011
DOI:
10.4236/blr.2011.22007
7,243
Downloads
16,162
Views
Citations
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
981
Downloads
4,626
Views
Citations
This article belongs to the Special Issue on
Research on Tax
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
1,062
Downloads
4,316
Views
Citations
Tax Compliance, Income Distribution and Social Norms
(Articles)
Debora Di Gioacchino
,
Fabrizio Patriarca
Theoretical Economics Letters
Vol.7 No.3
,April 24, 2017
DOI:
10.4236/tel.2017.73044
1,835
Downloads
3,443
Views
Citations
This article belongs to the Special Issue on
Inequalities and Labor Market Institutions
The Role of Fiscal Policy in the Development of the Ghanaian Economy
(Articles)
Mabel Addai
,
Elsie Odame-Amoah
,
Oguejiofor Uchenna Felicia
,
Ekua Baiden-Amissah Bentsiwaa
,
Ebenmelu Chidiebere Blessing
Open Journal of Business and Management
Vol.10 No.2
,March 15, 2022
DOI:
10.4236/ojbm.2022.102043
270
Downloads
3,166
Views
Citations
Research on the Reform and Perfection of Resource Tax System
(Articles)
Tingting Fan
Open Journal of Social Sciences
Vol.9 No.3
,March 24, 2021
DOI:
10.4236/jss.2021.93021
397
Downloads
1,235
Views
Citations
The Effect on Growth of a Tax Shift between Land Value Taxes and Income Taxes in Denmark
(Articles)
Philip Allan
,
Gohar Hovsepyan
Modern Economy
Vol.10 No.8
,August 7, 2019
DOI:
10.4236/me.2019.108119
1,095
Downloads
2,996
Views
Citations
Evolutionary Analysis of Tax Law: A Methodological Approach
(Articles)
Ute Schmiel
Modern Economy
Vol.7 No.4
,April 12, 2016
DOI:
10.4236/me.2016.74041
2,241
Downloads
3,459
Views
Citations
This article belongs to the Special Issue on
Law and Economics
Judicial Precedents in the Context of the Brazilian Tax Reform
(Articles)
Paulo Henrique Santana Barbosa
Beijing Law Review
Vol.15 No.1
,March 13, 2024
DOI:
10.4236/blr.2024.151020
46
Downloads
263
Views
Citations
This article belongs to the Special Issue on
Constitutional Law
Effects of Tax-Based Saving Incentives on Contribution Behavior: Lessons from the Introduction of the Riester Scheme in Germany
(Articles)
Swen Kuper
,
Thomas-Patrick Schmidt
Modern Economy
Vol.7 No.11
,September 29, 2016
DOI:
10.4236/me.2016.711117
1,591
Downloads
2,636
Views
Citations
This article belongs to the Special Issue on
Taxes
Tax Competition and Strategic Delegation with Interregional Asymmetries in Capital Endowment and Income Inequality
(Articles)
Takahiro Watanabe
Theoretical Economics Letters
Vol.9 No.5
,June 17, 2019
DOI:
10.4236/tel.2019.95092
566
Downloads
1,215
Views
Citations
Earnings Thresholds in Chinese High-Tech Enterprises: The Role of Corporate Income Tax Incentives
(Articles)
Zhenjia Liu
Modern Economy
Vol.13 No.3
,March 10, 2022
DOI:
10.4236/me.2022.133014
195
Downloads
671
Views
Citations
Tax Contribution and Income Gap between Urban and Rural Areas in China
(Articles)
Yichao Yu
Open Journal of Social Sciences
Vol.3 No.11
,November 17, 2015
DOI:
10.4236/jss.2015.311023
3,217
Downloads
4,260
Views
Citations
Research on Personal Income Tax Affecting Structure of Resident Consumption Expenditure in China
(Articles)
Delong Zhang
Modern Economy
Vol.8 No.2
,January 26, 2017
DOI:
10.4236/me.2017.82010
2,924
Downloads
6,688
Views
Citations
Transformations and Lorenz Curves: Sufficient and Necessary Conditions
(Articles)
Johan Fellman
Theoretical Economics Letters
Vol.6 No.3
,June 6, 2016
DOI:
10.4236/tel.2016.63050
1,997
Downloads
3,060
Views
Citations
This article belongs to the Special Issue on
Working, Jobs and Related Rights, Welfare & Pensions
Reconstruction of International Tax Rules to Meet the Challenges of Digital Economy
(Articles)
Wei Xu
Beijing Law Review
Vol.14 No.1
,March 7, 2023
DOI:
10.4236/blr.2023.141007
137
Downloads
644
Views
Citations
The Application of Judicial Precedents as a Way to Reduce Brazilians Tax Lawsuits
(Articles)
Renato Lopes Becho
Beijing Law Review
Vol.11 No.3
,September 17, 2020
DOI:
10.4236/blr.2020.113044
449
Downloads
1,344
Views
Citations
Introduction to Brazilian Constitutional Tax Law System
(Articles)
Renato Lopes Becho
,
Rafael Kaue Feltrim Oliveira#
Beijing Law Review
Vol.12 No.3
,September 27, 2021
DOI:
10.4236/blr.2021.123050
191
Downloads
1,218
Views
Citations
The Relevance of Jurisprudence in Tax Law: An Analysis from the Perspective of Brazilian System of Precedents
(Articles)
Renato Lopes Becho
,
Katia Locoselli Gutierres
Beijing Law Review
Vol.14 No.2
,June 20, 2023
DOI:
10.4236/blr.2023.142047
70
Downloads
425
Views
Citations
The Scope and Hierarchy of the Principle of Legality in Tax Law: An Analysis from the Perspective of Brazilian System
(Articles)
Celeste Maria Vásquez Dan Lins
Beijing Law Review
Vol.14 No.4
,December 27, 2023
DOI:
10.4236/blr.2023.144124
58
Downloads
273
Views
Citations
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