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1-10 of 294 results for tax shifting

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Select article: Tax Burden Shifting: What Happened in Washington,D.C.,During the 2007-2009 Recession?

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Research article

First published 2018-6

Tax Burden Shifting: What Happened in Washington,D.C.,During the 2007-2009 Recession?

Daren Conrad, Daniel Muhammad, Betty Alleyne [...]

The Review of Black Political Economy

Select article: When Big Is Slow: Tax-Motivated Income Shifting and Dividend Payouts of Korean Chaebols After the Transition to a Territorial Tax System

Open access

Research article

First published 2025-10

When Big Is Slow: Tax-Motivated Income Shifting and Dividend Payouts of Korean Chaebols After the Transition to a Territorial Tax System

Ji Seon Yoo

Sage Open

Select article: Partisanship,Tax Policy,and Corporate Profit-Shifting in a Globalized World Economy

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Research article

First published 2017-12

Partisanship,Tax Policy,and Corporate Profit-Shifting in a Globalized World Economy

Mi Jeong Shin

Comparative Political Studies

Select article: Tax-Motivated Income Shifting in Audit-Firm Networks: Comparing Big 4 and Non-Big 4 Firms

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Research article

First published 2025-10

Tax-Motivated Income Shifting in Audit-Firm Networks: Comparing Big 4 and Non-Big 4 Firms

Bradley Blaylock, Elaine Doyle, Anastasios Elemes

Journal of Accounting,Auditing & Finance

Select article: Short-Run Corporate Tax Shifting by Profit-Maximizing Oligopolists

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Research article

First published 1976-1

Short-Run Corporate Tax Shifting by Profit-Maximizing Oligopolists

David M. Reaume

Public Finance Review

Select article: Overselling the Economic Efficiency Gains from Shifting the Tax Mix towards Consumption Taxes

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Research article

First published 2017-9

Overselling the Economic Efficiency Gains from Shifting the Tax Mix towards Consumption Taxes

Peter S. Spiro

Public Finance and Management

Select article: Is the Corporate Tax Shifted? Empirical Evidence from Asean

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Research article

First published 1985-1

Is the Corporate Tax Shifted? Empirical Evidence from Asean

Parthasarathi Shome

Public Finance Review

Select article: Legal Perspectives on the Interstate Incidence and Shifting of State and Local Taxes

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Research article

First published 1986-04

Legal Perspectives on the Interstate Incidence and Shifting of State and Local Taxes

Walter Hellerstein

International Regional Science Review

Select article: The Incidence of Michigan's Taxes: an Analysis under Differing Exporting and Shifting Assumptions

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Research article

First published 1979-10

The Incidence of Michigan's Taxes: an Analysis under Differing Exporting and Shifting Assumptions

Jan Palmer, Douglas Roberts

Public Finance Review

Select article: Geographic Differentials in Property Tax Rates: a Test of the Backward Shifting Hypothesis

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Research article

First published 1977-01

Geographic Differentials in Property Tax Rates: a Test of the Backward Shifting Hypothesis

Sharon G. Levin

Public Finance Review

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