Concepedia

Taxable Base

Taxable Base is the comprehensive measure of economic activity, specifically the total value of goods, services, or transactions subject to sales tax, upon which the tax liability is calculated and distinguished from exemptions, deductions, or allowances within a given jurisdiction.

12

Publications

579

Citations

19

Authors

16

Institutions

Publications per year

2017–2026

1

Variants

Tax Base

Parents

Publications

12

Tax bases, tax rates and the elasticity of reported income

Wojciech Kopczuk · Journal of Public Economics · 2005 · 314 citations

, , +16

Inattention to Deferred Increases in Tax Bases: How Michigan Home Buyers Are Paying for Assessment Limits

Sebastien Bradley · The Review of Economics and Statistics · 2016 · 46 citations

, , +16

The Role of Immigration in Dealing with the Developed WorldAS Demographic Transition

Hans Fehr, Sabine Jokisch, Laurence J. Kotlikoff · 2004 · 38 citations

, , +13

A "Comprehensive Tax Base" as a Goal of Income Tax Reform

Boris I. Bittker · Harvard Law Review · 1967 · 37 citations · Full text

, , +16

Option for Taxation of Financial Services – Is It an Option?

Sandhya Nathoeni, Ted Braakman · International VAT Monitor · 2010 · 32 citations

, , +15

1–5 of 12

Authors

19

  1. BI
    Boris I. Bittker

    Yale University, United States

    1 publications · 37 citations

    1

    h-index

  2. SJ
    Sabine Jokisch

    University of Würzburg, Germany

    1 publications · 38 citations

    1

    h-index

  3. OC
    Orazio Campo

    Sapienza University of Rome, Italy

    1 publications · 20 citations

    1

    h-index

  4. FB
    Fabrizio Battisti

    Sapienza University of Rome, Italy

    1 publications · 20 citations

    1

    h-index

  5. HR
    Harrell R. Rodgers

    University of Houston, United States

    1 publications · 11 citations

    1

    h-index

1–5 of 19

Institutions

16

  1. Kenya School of Government

    Nairobi, Kenya

    1 h-index

    1 publications

    17 citations

  2. Sapienza University of Rome

    Rome, Italy

    1 h-index

    2 publications

    40 citations

  3. University of Houston

    Houston, United States

    1 h-index

    1 publications

    11 citations

  4. Yale University

    New Haven, United States

    1 h-index

    1 publications

    37 citations

  5. Università Cattolica del Sacro Cuore

    Milan, Italy

    1 h-index

    1 publications

    17 citations

  6. University of Campania "Luigi Vanvitelli"

    Caserta, Italy

    1 h-index

    1 publications

    20 citations

  7. Boston University

    Boston, United States

    1 h-index

    1 publications

    38 citations

  8. University of Würzburg

    Würzburg, Germany

    1 h-index

    1 publications

    38 citations

1–8 of 16

Venues

  1. Journal of Public Economics

    2 publications · 333 citations

    2

    h-index

  2. The World Bank Research Observer

    1 publications · 17 citations

    1

    h-index

  3. Policy Studies Journal

    PSJ · 1 publications · 11 citations

    1

    h-index

  4. African Security

    1 publications · 13 citations

    1

    h-index

  5. International VAT Monitor

    1 publications · 32 citations

    1

    h-index

1–5