Concepedia

Tax Deduction Rules

Tax Deduction Rules is a systematic framework within tax policy that specifies allowable reductions from gross income to determine taxable income, distinguished by its role in modifying the tax base through legally defined exemptions, expenses, and reliefs.

29

Publications

897

Citations

55

Authors

38

Institutions

Publications per year

2017–2026

7

Parents

Publications

29

FALLING UP THE STAIRS: THE EFFECTS OF "BRACKET CREEP" ON HOUSEHOLD INCOMES

Herwig Immervoll · Review of Income and Wealth · 2005 · 119 citations

, , +17

The Study On The Effect And Determinants Of Small - And Medium-Sized Entities Conducting Tax Avoidance

Jeong Ho Kim, Chae Chang Im · Journal of Applied Business Research (JABR) · 2017 · 76 citations · Full text

, , +17

Made in the U.S.A.? A Study of Firm Responses to Domestic Production Incentives

Rebecca Lester · Journal of Accounting Research · 2019 · 74 citations

, , +14

Does tax deduction relax financing constraints? Evidence from China's value-added tax reform

Jingwen Wang, Guangjun Shen, Dunzhe Tang · China Economic Review · 2021 · 64 citations

, , +11

The Effects of Goodwill Tax Deductions on the Market for Corporate Acquisitions

Benjamin C. Ayers, Craig E. Lefanowicz, John R. Robinson · Journal of the American Taxation Association · 2000 · 50 citations

, , +13

1–5 of 29

Authors

55

  1. JR
    John R. Robinson

    Texas A&M University, United States

    2 publications · 68 citations

    2

    h-index

  2. BC
    Benjamin C. Ayers

    University of Georgia, United States

    2 publications · 68 citations

    2

    h-index

  3. CH
    Charles H. Kahn

    University of Pennsylvania, United States

    2 publications · 29 citations

    2

    h-index

  4. CE
    Craig E. Lefanowicz

    University of Virginia, United States

    2 publications · 68 citations

    2

    h-index

  5. AW
    Alison Wellington

    College of Wooster, United States

    1 publications · 27 citations

    1

    h-index

1–5 of 55

Institutions

38

  1. National Bureau of Economic Research

    Cambridge, United States

    2 h-index

    2 publications

    63 citations

  2. Tsinghua University

    Beijing, China

    2 h-index

    3 publications

    147 citations

  3. Stanford University

    Stanford, United States

    2 h-index

    2 publications

    114 citations

  4. Universitas Syiah Kuala

    Banda Aceh, Indonesia

    1 h-index

    2 publications

    52 citations

  5. University of California, Santa Cruz

    Santa Cruz, United States

    1 h-index

    1 publications

    40 citations

  6. Silla University

    Busan, South Korea

    1 h-index

    1 publications

    76 citations

  7. Institut Ilmu Sosial dan Ilmu Politik Jakarta

    Jakarta, Indonesia

    1 h-index

    1 publications

    26 citations

  8. University of Nottingham

    Nottingham, United Kingdom

    1 h-index

    1 publications

    12 citations

1–8 of 38

Venues

  1. International Tax and Public Finance

    3 publications · 55 citations

    3

    h-index

  2. RePEc: Research Papers in Economics

    Repository · 2 publications · 52 citations

    2

    h-index

  3. SSRN Electronic Journal

    Repository · 2 publications · 35 citations

    2

    h-index

  4. AHKAM Jurnal Ilmu Syariah

    1 publications · 26 citations

    1

    h-index

  5. 1

    h-index

1–5