Concepedia

Comparative Tax Procedure

Comparative Tax Procedure is a subfield of Comparative Tax Law that systematically examines the divergent administrative, judicial, and enforcement mechanisms governing the application and implementation of tax norms across different legal jurisdictions.

41

Publications

1.5K

Citations

81

Authors

45

Institutions

Publications per year

2017–2026

7

Parents

Children

Publications

41

Are corporate tax rates, or countries, converging?

Joel Slemrod · Journal of Public Economics · 2003 · 379 citations

, , +12

Tax harmonization and tax competition in the European Union: Lessons from Switzerland

Gebhard Kirchgäßner, Werner W. Pommerehne · Journal of Public Economics · 1996 · 178 citations

, , +16

Heterogeneous impact of environmental taxes on environmental quality: Tax domain based evidence from the nordic countries by nonparametric quantile approaches

Özer Depren, Mustafa Tevfik Kartal, Fatih Ayhan et al. · Journal of Environmental Management · 2022 · 93 citations

, , +14

Computing effective corporate tax rates: comparisons and results

Gaëtan Nicodème · RePEc: Research Papers in Economics · 2001 · 76 citations

, , +17

Fundamental Tax Reform: An International Perspective

Jeffrey Owens · National Tax Journal · 2006 · 51 citations

, , +16

1–5 of 41

Authors

81

  1. OH
    Otto H. Jacobs

    University of Mannheim, Germany

    2 publications · 23 citations

    2

    h-index

  2. CS
    Christoph Spengel

    Centre for European Economic Research, Germany

    2 publications · 23 citations

    2

    h-index

  3. TS
    Thorsten Stetter

    Centre for European Economic Research, Germany

    2 publications · 23 citations

    2

    h-index

  4. SK
    Stewart Karlinsky

    San Jose State University, United States

    2 publications · 34 citations

    2

    h-index

  5. CW
    Carsten Wendt

    University of Mannheim, Germany

    2 publications · 23 citations

    2

    h-index

1–5 of 81

Institutions

45

  1. Organisation de Coopération et de Développement Economiques

    Paris, France

    2 h-index

    2 publications

    100 citations

  2. Yıldız Technical University

    Istanbul, Türkiye

    1 h-index

    1 publications

    93 citations

  3. University of Nottingham

    Nottingham, United Kingdom

    1 h-index

    1 publications

    12 citations

  4. Center for Social and Economic Research

    Warsaw, Poland

    1 h-index

    2 publications

    22 citations

  5. Bandırma Onyedi Eylül University

    Bandırma, Türkiye

    1 h-index

    1 publications

    93 citations

  6. University of Essex

    Colchester, United Kingdom

    1 h-index

    2 publications

    86 citations

  7. Centre for Economic Policy Research

    London, United Kingdom

    1 h-index

    1 publications

    43 citations

  8. Universitat Autònoma de Barcelona

    Cerdanyola del Vallès, Spain

    1 h-index

    1 publications

    20 citations

1–8 of 45

Venues

  1. National Tax Journal

    NTJ · 3 publications · 80 citations

    3

    h-index

  2. SSRN Electronic Journal

    Repository · 2 publications · 60 citations

    2

    h-index

  3. Journal of Public Economics

    2 publications · 557 citations

    2

    h-index

  4. Financial Theory and Practice

    2 publications · 20 citations

    2

    h-index

  5. RePEc: Research Papers in Economics

    Repository · 2 publications · 117 citations

    2

    h-index

1–5