Log in

Relevant bibliographies by topics / Tax mimicking / Journal articles

To see the other types of publications on this topic, follow the link: Tax mimicking.

Journal articles on the topic 'Tax mimicking'

Author: Grafiati

Published: 4 May 2024

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Tax mimicking.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

HEYNDELS, BRUNO, and JEF VUCHELEN. "TAX MIMICKING AMONG BELGIAN MUNICIPALITIES." National Tax Journal 51, no. 1 (1998): 89–101. http://dx.doi.org/10.1086/ntj41789314.

Full text

APA, Harvard, Vancouver, ISO, and other styles

2

Sedmihradská, Lucie, and Eduard Bakoš. "Municipal Tax Autonomy and Tax Mimicking in Czech Municipalities." Lex localis - Journal of Local Self-Government 14, no. 1 (2015): 75–92. http://dx.doi.org/10.4335/14.1.75-92(2016).

Full text

Abstract:

Property tax autonomy of the Czech municipalities is quite narrow and to great extent unused. Perceived political costs of its usage are high and only 8% of municipalities utilized the possibility to increase the tax rates through so called local coefficient. Using the binary logit model and a full sample and two subsamples of Czech municipalities in 2014 the existence of tax mimicking is confirmed regardless the subsample of municipalities considered or the definition of neighbors applied. The likelihood to increase the local coefficient is to some extent influenced by the composition o

APA, Harvard, Vancouver, ISO, and other styles

3

Revelli, Federico. "Spatial patterns in local taxation: tax mimicking or error mimicking?" Applied Economics 33, no. 9 (2001): 1101–7. http://dx.doi.org/10.1080/00036840010007164.

Full text

APA, Harvard, Vancouver, ISO, and other styles

4

Małkowska, Agnieszka, Agnieszka Telega, Michał Głuszak, and Bartłomiej Marona. "Spatial interdependence in property taxation: the case of Polish municipalities." Equilibrium 13, no. 2 (2018): 265–83. http://dx.doi.org/10.24136/eq.2018.014.

Full text

Abstract:

Research background: Real estate and urban economics literature are abundant in studies discussing various types of property taxes and their characteristics. A growing area of re-search has been focused on tax equity, tax competition, and yardstick competition, where the latter two reflect the idea of tax mimicking. Recently, due to substantial developments in spatial and regional economics, more attention has been drawn to spatial effects. Empirical results are focused on spatial interaction and diffusion effects, hierarchies of place and spatial spillovers. Property tax system in Poland diff

APA, Harvard, Vancouver, ISO, and other styles

5

Bastida, Francisco, Bernardino Benito, and María-Dolores Guillamón. "Tax mimicking in Spanish municipalities: expenditure spillovers, yardstick competition, or tax competition?" Public Sector Economics 43, no. 2 (2019): 115–39. http://dx.doi.org/10.3326/pse.43.2.1.

Full text

APA, Harvard, Vancouver, ISO, and other styles

6

Ladd, Helen F. "Mimicking of Local Tax Burdens Among Neighboring Counties." Public Finance Quarterly 20, no. 4 (1992): 450–67. http://dx.doi.org/10.1177/109114219202000404.

Full text

APA, Harvard, Vancouver, ISO, and other styles

7

Trojanek, Maria, Wojciech Kisiala, and Radoslaw Trojanek. "Do local governments follow their neighbours’ tax strategies? Tax mimicking amongst Polish municipalities." Land Use Policy 108 (September 2021): 105576. http://dx.doi.org/10.1016/j.landusepol.2021.105576.

Full text

APA, Harvard, Vancouver, ISO, and other styles

8

Kubick, Thomas R., Daniel P. Lynch, Michael A. Mayberry, and Thomas C. Omer. "Product Market Power and Tax Avoidance: Market Leaders, Mimicking Strategies, and Stock Returns." Accounting Review 90, no. 2 (2014): 675–702. http://dx.doi.org/10.2308/accr-50883.

Full text

Abstract:

ABSTRACT Product market power provides firms with comparative advantages through more persistent profitability and insulation from competitive threats. These advantages likely provide firms with the ability to engage in greater tax avoidance. We present evidence consistent with this hypothesis. We also show that firms mimic the tax outcomes of their product market leaders. Among firms with greater product market power and comparatively high cash tax avoidance, we find stock prices to be less informative and that investors require additional compensation for the risks associated with comparativ

APA, Harvard, Vancouver, ISO, and other styles

9

Łukomska, Julita, and Paweł Swianiewicza. "Neighbour effect: applicability of tax mimicking concept to setting tariffs for water provision in Poland." Water Policy 22, no. 5 (2020): 943–59. http://dx.doi.org/10.2166/wp.2020.018.

Full text

Abstract:

Abstract In our paper, tariff mimicking is interpreted as a specific type of yardstick competition. Local authorities compete for political capital and, in order to maintain (or increase) it, they compare their voter-sensitive policies with the policies of other local governments. The phenomenon of mimicking is related to the subject of inter-jurisdictional interactions. We try to identify the phenomenon of mimicking in local fees for water provision in Poland in the period 2013–2017. Our empirical strategy is based on two methods: spatial lag regression and a quasi-experimental design using a

APA, Harvard, Vancouver, ISO, and other styles

10

Brien, Spencer T. "Strategic Interaction Among Overlapping Local Jurisdictions." American Review of Public Administration 48, no. 6 (2017): 584–95. http://dx.doi.org/10.1177/0275074017725401.

Full text

Abstract:

This article explores the strategic interactions between overlapping counties and school districts within the context of property tax policy. Overlapping local governments share either part or all of their property tax bases and therefore may take into account each other’s tax policies when deciding their annual property tax rate. A dynamic model is developed to analyze how property tax rate determination is influenced by the fiscal policies of both overlapping and neighboring local jurisdictions. The results suggest a short-term mimicking effect that is largely canceled out the following peri

APA, Harvard, Vancouver, ISO, and other styles

11

Delgado, Francisco J., and Matías Mayor. "Tax mimicking among local governments: some evidence from Spanish municipalities." Portuguese Economic Journal 10, no. 2 (2010): 149–64. http://dx.doi.org/10.1007/s10258-010-0067-3.

Full text

APA, Harvard, Vancouver, ISO, and other styles

12

Bourassa, Steven C., and Wen-Chieh Wu. "Tiebout Sorting, Zoning, and Property Tax Rates." Urban Science 6, no. 1 (2022): 13. http://dx.doi.org/10.3390/urbansci6010013.

Full text

Abstract:

This paper examines certain implications from the literature on Tiebout’s model of local government service provision, particularly Hamilton’s extension of the model to include local control of land use and property taxation. Our empirical analysis focused on the use of fiscal zoning to lower property tax rates, a topic that has not been addressed in the extensive literature on Tiebout’s model. Using data for over 100 municipalities in the Miami, Florida, metropolitan area, we specified property tax rates as a function of fiscal zoning measures, other municipal characteristics, and tax mimicki

APA, Harvard, Vancouver, ISO, and other styles

13

Baskaran, Thushyanthan. "Identifying local tax mimicking with administrative borders and a policy reform." Journal of Public Economics 118 (October 2014): 41–51. http://dx.doi.org/10.1016/j.jpubeco.2014.06.011.

Full text

APA, Harvard, Vancouver, ISO, and other styles

14

Allers, Maarten A., and J. Paul Elhorst. "Tax Mimicking and Yardstick Competition Among Local Governments in the Netherlands." International Tax and Public Finance 12, no. 4 (2005): 493–513. http://dx.doi.org/10.1007/s10797-005-1500-x.

Full text

APA, Harvard, Vancouver, ISO, and other styles

15

Englisch, Joachim. "Article: GloBE Rules and Tax Competition." Intertax 50, Issue 12 (2022): 859–73. http://dx.doi.org/10.54648/taxi2022086.

Full text

Abstract:

This article studies foreseeable effects that a relatively comprehensive implementation of the Pillar 2 GloBE international effective minimum tax would have on international tax competition for investment. The discussion focuses on the perspective of countries that seek to attract foreign direct investment through their tax system. The paper shows that there was disagreement within the G20/OECD Inclusive Framework (IF) about the objective to curb international tax competition through a minimum tax. The reservations of some member countries have manifested themselves in the compromise design of

APA, Harvard, Vancouver, ISO, and other styles

16

Lundberg, Johan. "Horizontal interactions in local personal income taxes." Annals of Regional Science 67, no. 1 (2021): 27–46. http://dx.doi.org/10.1007/s00168-020-01039-6.

Full text

Abstract:

AbstractTheories of inter-jurisdictional tax and yardstick competition assume that the tax decisions of one jurisdiction will influence the tax decisions of other jurisdictions. This paper empirically addresses the issue of horizontal dependence in local personal income tax rates across jurisdictions. Based on a large data set covering Swedish municipalities over a period of 14 years, we test for interactions across municipalities that share a common border, across municipalities within a distance of 100 km of each other, and across municipalities with similar political representation in the l

APA, Harvard, Vancouver, ISO, and other styles

17

Kim, Karen. "The Disproportionate Sales Tax Compliance Burden on Small- and Medium-Sized Online Businesses After Wayfair." Science and Technology Law Review 22, no. 1 (2021): 181–230. http://dx.doi.org/10.52214/stlr.v22i1.8057.

Full text

Abstract:

Many states’ sales and use tax provisions, updated in response to the Supreme Court’s decision in South Dakota v. Wayfair, Inc., will likely impose a disproportionate tax compliance burden on small- and medium-sized businesses (SMBs) that engage in e-commerce. Relative to large companies like Amazon and eBay, SMBs cannot absorb the high compliance costs associated with tracking, collecting, and remitting taxes. Wayfair expanded states’ authority to collect sales taxes on companies without a physical presence in the state. But states should wield this power judiciously. While mimicking South Da

APA, Harvard, Vancouver, ISO, and other styles

18

Solé Ollé, Albert. "Electoral accountability and tax mimicking: the effects of electoral margins, coalition government, and ideology." European Journal of Political Economy 19, no. 4 (2003): 685–713. http://dx.doi.org/10.1016/s0176-2680(03)00023-5.

Full text

APA, Harvard, Vancouver, ISO, and other styles

19

Swianiewicz, Paweł. "SPATIAL INTERACTIONS IN LOCAL POLICY MAKING: APPLICABILITY OF TAX COMPETITION AND TAX MIMICKING CONCEPTS TO LOCAL GOVERNMENT POLICIES ON TAX RATES AND USER CHARGES FOR SERVICES IN POLAND." Acta Geobalcanica 3, no. 2 (2017): 57–63. http://dx.doi.org/10.18509/agb.2017.07.

Full text

APA, Harvard, Vancouver, ISO, and other styles

20

Kuncoro, Haryo. "Fiscal Competition Among Local Governments after Fiscal Decentralization." Business and Entrepreneurial Review 5, no. 1 (2016): 48. http://dx.doi.org/10.25105/ber.v5i1.1010.

Full text

Abstract:

Spatial interaction among local governments in fiscal setting decisions is receiving increasingly attention in the applied public economics literature. Spatial interaction models rely on the presence of an externality from local budget making, that is external effects originate from inter-jurisdictional resource flows due to tax competition for a mobile base, or from local public expenditure spillovers into neighboring jurisdictions. Similarly, the intergovernmental grants competition exists when there is a rivalry among local governments to get them from central government. This paper attempt

APA, Harvard, Vancouver, ISO, and other styles

21

Lau, K. Y. "Endobronchial actinomycosis mimicking pulmonary neoplasm." Thorax 47, no. 8 (1992): 664–65. http://dx.doi.org/10.1136/thx.47.8.664.

Full text

APA, Harvard, Vancouver, ISO, and other styles

22

Stassano, P., S. Griffo, L. Di Tommaso, and A. Luciano. "Broncholithiasis mimicking a bronchial carcinoid tumour." Thorax 64, no. 6 (2009): 551–52. http://dx.doi.org/10.1136/thx.2008.104208.

Full text

APA, Harvard, Vancouver, ISO, and other styles

23

Gonzalez, M., T. Krueger, H. B. Ris, and J. Y. Perentes. "Tension pneumothorax mimicking giant emphysematous bullae." Thorax 65, no. 11 (2010): 1028. http://dx.doi.org/10.1136/thx.2009.129452.

Full text

APA, Harvard, Vancouver, ISO, and other styles

24

Beg, M. H., Reyazuddin, and M. M. Ansari. "Traumatic tension pneumomediastinum mimicking cardiac tamponade." Thorax 43, no. 7 (1988): 576–77. http://dx.doi.org/10.1136/thx.43.7.576.

Full text

APA, Harvard, Vancouver, ISO, and other styles

25

Sleyster, T. J., and F. M. Heystraten. "Malignant fibrous histiocytoma mimicking pulmonary embolism." Thorax 43, no. 7 (1988): 580–81. http://dx.doi.org/10.1136/thx.43.7.580.

Full text

APA, Harvard, Vancouver, ISO, and other styles

26

Taylor, D. R., W. Page, D. Hughes, and G. Varghese. "Metastatic renal cell carcinoma mimicking pleural mesothelioma." Thorax 42, no. 11 (1987): 901–2. http://dx.doi.org/10.1136/thx.42.11.901.

Full text

APA, Harvard, Vancouver, ISO, and other styles

27

Chamsi-Pasha, H., and A. Bernstein. "Mediastinal yolk sac tumour mimicking pericardial effusion." Thorax 43, no. 4 (1988): 339–40. http://dx.doi.org/10.1136/thx.43.4.339.

Full text

APA, Harvard, Vancouver, ISO, and other styles

28

Pusztaszeri, M. "Nodular pseudotumoral pulmonary amyloidosis mimicking pulmonary carcinoma." Thorax 60, no. 5 (2005): 440. http://dx.doi.org/10.1136/thx.2004.035790.

Full text

APA, Harvard, Vancouver, ISO, and other styles

29

Demura, Y., T. Ishizaki, M. Nakanishi, S. Ameshima, and H. Itoh. "Persistent diffuse pulmonary interstitial emphysema mimicking pulmonary emphysema." Thorax 62, no. 7 (2007): 652. http://dx.doi.org/10.1136/thx.2006.074724.

Full text

APA, Harvard, Vancouver, ISO, and other styles

30

Petteruti, F., G. De Luca, A. Lerro, A. Luciano, I. Cozzolino, and P. Pepino. "Intercostal ancient schwannoma mimicking an apical lung tumour." Thorax 63, no. 9 (2008): 845–46. http://dx.doi.org/10.1136/thx.2007.082495.

Full text

APA, Harvard, Vancouver, ISO, and other styles

31

Mulliez, P. "Metastatic renal cell carcinoma mimicking pleural mesothelioma." Thorax 43, no. 10 (1988): 801. http://dx.doi.org/10.1136/thx.43.10.801-b.

Full text

APA, Harvard, Vancouver, ISO, and other styles

32

Tan, A., K. Fujisawa, Y. Yukawa, and Y. T. Matsunaga. "Correction: Bottom-up fabrication of artery-mimicking tubular co-cultures in collagen-based microchannel scaffolds." Biomaterials Science 4, no. 10 (2016): 1524. http://dx.doi.org/10.1039/c6bm90040b.

Full text

APA, Harvard, Vancouver, ISO, and other styles

33

Fink, G., M. Bergman, M. Levy, I. Avidor, and S. Spitzer. "Giant chondroma of the sternum mimicking a mediastinal mass." Thorax 45, no. 8 (1990): 643–44. http://dx.doi.org/10.1136/thx.45.8.643.

Full text

APA, Harvard, Vancouver, ISO, and other styles

34

Morjaria, J. B., C. K. Choong, K. Amsha, S. Stewart, F. C. Wells, and R. C. Rintoul. "Small cell lung cancer mimicking a pulmonary venous angiosarcoma." Thorax 64, no. 9 (2009): 827–28. http://dx.doi.org/10.1136/thx.2008.109306.

Full text

APA, Harvard, Vancouver, ISO, and other styles

35

Daly, P. A., D. S. O'Briain, I. Robinson, M. Guckian, and J. S. Prichard. "Hodgkin's disease with a granulomatous pulmonary presentation mimicking sarcoidosis." Thorax 43, no. 5 (1988): 407–9. http://dx.doi.org/10.1136/thx.43.5.407.

Full text

APA, Harvard, Vancouver, ISO, and other styles

36

Kaur, U., S. Katariya, S. R. Bhusnurmath, P. Bambery, and J. B. Dilawari. "Oesophageal tuberculosis mimicking a tumour during treatment for nodal tuberculosis." Thorax 48, no. 7 (1993): 772–73. http://dx.doi.org/10.1136/thx.48.7.772.

Full text

APA, Harvard, Vancouver, ISO, and other styles

37

Moon, H., S. J. Park, S. R. Kim, H. S. Park, and Y. C. Lee. "Benign intercostal schwannoma mimicking a solitary metastasis from lung cancer." Thorax 65, no. 8 (2010): 753–54. http://dx.doi.org/10.1136/thx.2009.129189.

Full text

APA, Harvard, Vancouver, ISO, and other styles

38

Johnson, V. "B cell non-Hodgkin's lymphoma of the trachea mimicking COPD." Thorax 59, no. 12 (2004): 1100. http://dx.doi.org/10.1136/thx.2004.035188.

Full text

APA, Harvard, Vancouver, ISO, and other styles

39

Ku, S.-C., Y.-F. Wei, and L.-C. Lin. "Pulmonary infarction from central venous air embolism mimicking round pneumonia." Thorax 62, no. 4 (2007): 372. http://dx.doi.org/10.1136/thx.2006.067652.

Full text

APA, Harvard, Vancouver, ISO, and other styles

40

Chang, E.-T., A. H. Wang, C.-B. Lin, J.-J. Lee, and S.-H. Liu. "Pulmonary cryptococcosis mimicking solitary lung cancer in an immunocompetent patient." Thorax 63, no. 5 (2008): 478. http://dx.doi.org/10.1136/thx.2007.079244.

Full text

APA, Harvard, Vancouver, ISO, and other styles

41

Elsayed, Razan, Beau Michael Hawkins, and Zain Ul Abideen Asad. "TO TAP OR NOT TO TAP AND WHAT TO TAP: LARGE PLEURAL EFFUSION MIMICKING CARDIAC TAMPONADE." Journal of the American College of Cardiology 79, no. 9 (2022): 2647. http://dx.doi.org/10.1016/s0735-1097(22)03638-5.

Full text

APA, Harvard, Vancouver, ISO, and other styles

42

Wright, C. L., M. Gandhi, and C. A. Mitchell. "Adenoid cystic carcinoma of the left main bronchus mimicking MacLeod's syndrome." Thorax 51, no. 4 (1996): 451–52. http://dx.doi.org/10.1136/thx.51.4.451.

Full text

APA, Harvard, Vancouver, ISO, and other styles

43

Tschopp, J. M., M. J. Rossini, C. A. Richon, et al. "Retroperitoneal silicosis mimicking pancreatic carcinoma in an Alpine miner with chronic lung silicosis." Thorax 47, no. 6 (1992): 480–81. http://dx.doi.org/10.1136/thx.47.6.480.

Full text

APA, Harvard, Vancouver, ISO, and other styles

44

Coskun, Zerrin Ozergen. "Cystic nodal metastasis of thyroid papillary carcinoma mimicking branchial cleft cyst: Two case reports." Turk Otolarengoloji Arsivi/Turkish Archives of Otolaryngology 50, no. 4 (2013): 78–80. http://dx.doi.org/10.5152/tao.2012.22.

Full text

APA, Harvard, Vancouver, ISO, and other styles

45

Jeong, Jing Young, and Jongho Lee. "Huge extrapleural hematoma by blunt trauma mimicking traumatic hemothorax." Journal of Trauma Injury Infection and Critical Care 72, no. 4 (2012): E118. http://dx.doi.org/10.1097/ta.0b013e31822f150e.

Full text

APA, Harvard, Vancouver, ISO, and other styles

46

Neto, L., M. Moura Guedes, and J. Campos. "Spinal Subarachnoid Hemorrhage Mimicking an Acute Abdomen." Neuroradiology Journal 25, no. 2 (2012): 217–21. http://dx.doi.org/10.1177/197140091202500211.

Full text

Abstract:

A 39-year-old woman with a history of systemic lupus erythematosum developed an acute abdomen. An intestinal ischemia was suspected and an exploratory laparotomy was performed. No abnormalities were found during surgery and five days later the patient was transferred to our institution. On admission, the patient presented a distended abdomen and paraparesis. The spinal tap showed hemorrhagic CSF and the MRI a subacute subarachnoid hemorrhage (SAH) of the dorsal-lumbar spine. Two days later, the patient suffered an episode of sudden headache. The CT scan revealed an acute SAH at the posterior f

APA, Harvard, Vancouver, ISO, and other styles

47

Yilmaz, Tuba, Robert Foster, and Yang Hao. "Broadband Tissue Mimicking Phantoms and a Patch Resonator for Evaluating Noninvasive Monitoring of Blood Glucose Levels." IEEE Transactions on Antennas and Propagation 62, no. 6 (2014): 3064–75. http://dx.doi.org/10.1109/tap.2014.2313139.

Full text

APA, Harvard, Vancouver, ISO, and other styles

48

Ikebukuro, K., and T. Noma. "Screening of DNA aptamers inhibiting Taq DNA polymerase using algorithm mimicking evolution." Nucleic Acids Symposium Series 3, no. 1 (2003): 309–10. http://dx.doi.org/10.1093/nass/3.1.309.

Full text

APA, Harvard, Vancouver, ISO, and other styles

49

Roçi, Ermir, Stela Dodaj, and Gentian Vyshka. "Herpes simplex virus encephalitis mimicking acute ischemic stroke." Surgical Neurology International 14 (February 17, 2023): 60. http://dx.doi.org/10.25259/sni_1123_2022.

Full text

Abstract:

Background: Infections of the central nervous system might present in an acute form such as to be similar with the clinical characteristics of a stroke. This situation will hamper a correct diagnosis and a prompt treatment that can otherwise be successful. Case Description: We present the case of a herpes virus encephalitis that came up in the emergency department with an admission diagnosis of ischemic cerebral accident. Being the symptomatology unclear, the findings of magnetic resonance of the brain oriented versus an infectious disorder. The lumbar tap confirmed the presence of herpes simp

APA, Harvard, Vancouver, ISO, and other styles

50

Aksionau, A., and E. Wei. "Toxic Adenoma Mimicking Papillary Thyroid Carcinoma." American Journal of Clinical Pathology 154, Supplement_1 (2020): S44. http://dx.doi.org/10.1093/ajcp/aqaa161.093.

Full text

Abstract:

Abstract Introduction/Objective A thyroid nodule requires multiple steps in the identification of its nature, which determines its management. In most cases, low TSH levels support a benign origin. However, examples of hyperfunctioning thyroid carcinoma have been reported. Recent observations show that the number of thyroid cancer increases with the prevalence in young patients. The ambiguity of some cases necessitates the use of a full range of diagnostic methods up to molecular cytological diagnostics. Methods We present a report on the case of an 11-year-old boy complaining of weight loss d

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!