Personal Income Tax - Articles - Scientific Research Publishing

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 1,617 Downloads 2,660 Views Citations
This article belongs to the Special Issue on Taxes
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 2,972 Downloads 6,701 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 1,014 Downloads 4,792 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 1,178 Downloads 4,341 Views Citations
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 7,373 Downloads 15,981 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 1,891 Downloads 3,536 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 339 Downloads 3,464 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 1,145 Downloads 2,913 Views Citations
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 584 Downloads 1,256 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 241 Downloads 768 Views Citations
The Dilemma and Solution of the Multilateral Legal Framework of International Taxation (Articles)

Wei Xu

Beijing Law Review Vol.14 No.2，June 15, 2023

DOI: 10.4236/blr.2023.142042 101 Downloads 554 Views Citations
Impact of the Number of Siblings on Income Levels—Based on CFPS Microdata (Articles)

Ali Tong

Modern Economy Vol.12 No.4，April 9, 2021

DOI: 10.4236/me.2021.124035 502 Downloads 3,099 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 3,254 Downloads 4,357 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 2,036 Downloads 3,229 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 164 Downloads 832 Views Citations
Reconciling Micro- and Macroeconomics: The Interaction of Innovations, Imitations and Personal Income Distribution (Articles)

Friedrich L. Sell

Modern Economy Vol.11 No.5，May 9, 2020

DOI: 10.4236/me.2020.115076 377 Downloads 930 Views Citations
Does Indirect Tax Increase the Income Gap between Urban and Rural Areas?
—Based on the Analysis of Thayer Index (Articles)

Rong Fu

Open Journal of Social Sciences Vol.4 No.1，January 29, 2016

DOI: 10.4236/jss.2016.41021 6,791 Downloads 8,218 Views Citations
The Influence of New Enterprise Tax Reform on Foreign Invested Enterprises in China—Based on Computable General Equilibrium (CGE) Analysis (Articles)

Zhiqiang Ye, Liqing Chen, Yaling Shan

Modern Economy Vol.7 No.11，September 26, 2016

DOI: 10.4236/me.2016.711114 1,497 Downloads 2,589 Views Citations
This article belongs to the Special Issue on Taxes
Corporate Deductibility Provisions and Financial Constraints of Innovative Entrepreneurs (Articles)

Wolfgang Eggert, Sebastian Heitzmann

Theoretical Economics Letters Vol.7 No.6，September 14, 2017

DOI: 10.4236/tel.2017.76108 925 Downloads 1,673 Views Citations
This article belongs to the Special Issue on Public Economics
The Results of a Roundtable Discussion Involving Young Women in a Rural Community in Enugu State, Nigeria (Articles)

Marychristiana E. Uzochukwu

Open Access Library Journal Vol.5 No.2，February 27, 2018

DOI: 10.4236/oalib.1104322 505 Downloads 1,119 Views Citations

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