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Articles (42)

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1-10 of 42 results for tax base gap

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Select article: The Dynamics of State Fiscal Behavior Over the Business Cycle

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Research article

First published 2014-9

The Dynamics of State Fiscal Behavior Over the Business Cycle

Sunjoo Kwak

The American Review of Public Administration

Select article: The Distributive Effect of Expanding the Sales Tax

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Research article

First published 1990-10

The Distributive Effect of Expanding the Sales Tax

Lung-Fai Wong, Joel Michael, Doug Wilson

Public Finance Review

Select article: Cyclical Asymmetry in State Fiscal Policy: Is It Biased Toward Big or Small Government?

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Research article

First published 2017-11

Cyclical Asymmetry in State Fiscal Policy: Is It Biased Toward Big or Small Government?

Sunjoo Kwak

The American Review of Public Administration

Select article: Income Distribution,Tax Structure,and the Measurement of Tax Progressivity

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Research article

First published 1994-01

Income Distribution,Tax Structure,and the Measurement of Tax Progressivity

Jacques Silber

Public Finance Review

Select article: Investing in Distress: Tax Delinquency and Predatory Tax Buying in Urban America

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Research article

First published 2017-3

Investing in Distress: Tax Delinquency and Predatory Tax Buying in Urban America

Andrew W. Kahrl

Critical Sociology

Select article: Estimating the Elasticity of Personal Income Tax to Gross Earnings from Income Tax Statements in Greece: Implications for Tax Buoyancy

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Research article

First published 2015-3

Estimating the Elasticity of Personal Income Tax to Gross Earnings from Income Tax Statements in Greece: Implications for Tax Buoyancy

Athanasios O. Tagkalakis

Public Finance and Management

Select article: Do Countries Really Deviate from the Optimal Tax System?

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Research article

First published 2023-1

Do Countries Really Deviate from the Optimal Tax System?

Cristian F. Sepulveda

Public Finance Review

Select article: Explaining Customs Tax Evasion in Ethiopia: The Effect of Trade Tax,Law Enforcement,and Product Characteristics

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Research article

First published 2023-9

Explaining Customs Tax Evasion in Ethiopia: The Effect of Trade Tax,Law Enforcement,and Product Characteristics

Global Journal of Emerging Market Economies

Select article: The Impact of Corporate Governance Monitoring Mechanisms on Tax Avoidance

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Research article

First published 2025-6

The Impact of Corporate Governance Monitoring Mechanisms on Tax Avoidance

Eveana Mosuin, Nor Balkish Zakaria, Yvonne Joseph Ason [...]

Indian Journal of Corporate Governance

Select article: A Double Negative: Capitalizing on Assessment Regressivity

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Research article

First published 2025-11

A Double Negative: Capitalizing on Assessment Regressivity

Timothy R. Hodge, Timothy M. Komarek, Andrew McAllister

Public Finance Review

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