Specialized theoretical and empirical research should in principle be embedded in a unified
framework that identifies the relevant interactions among different phenomena, enables an …

One of the key problems of the modern taxation system in Ukraine is the unsystematic
provision of tax benefits and the lack of real tools for monitoring their use, which determines …

The status of the deductions in Japan's income and resident tax systems is an important
policy issue. To analyze this issue, it is essential to have an evidence-based understanding …

The paper estimates the consequences for tax revenue and income distribution of the
removal of the tax expenditures from Spanish Personal Income Tax (IRPF) in place during …

Deduction system is an important element for fulfilling the purposes of the personal income
taxation. Designing an ideal system of deductions requires understanding the burden …

Verginin sübjektif karakteristiğe bürünerek ödeme gücünü daha iyi kavrayabilmesinin aracı
olan vergi harcamaları ile gelir eşitsizliğini azaltmaya yönelik politikaların …

Esta tese tem por objetivo questionar, por meio do Direito Financeiro, as consequências
jurídicas de observar a atividade financeira do Estado a partir do objetivo constitucional de …

Following generous tax deductions, Japan's income tax base is facing shrinkage; however,
this trend has evolved not only due to changes to the tax system, but also due to changes in …

Following generous tax deductions, Japan's income tax base is facing shrinkage. However,
this trend has evolved not only due to changes to the system, but also due to changes to the …

As research in the field of taxation and social security increasingly uses household
microdata, an increasing number of studies are dealing with a technique known as …