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This is the bibliography file corresponding to the tax introdcution database data with the download code 172073F5 downloaded on 06.10.2019 from http://tid.seelkopf.eu.

Please contact me via mail tid@seelkopf.eu if there are any mistakes or questions.

All database entries are identified by their author(s) and year. In case the information on either author or year is missing, the source is tagged with SRC and a number. The number corresponds to the database number of the bibentry. All others are displayed with a AUTHORYEAR tag.

Laura Seelkopf, Philipp Genschel, 2019

Abdallah2008 Abdallah, Wagdy. (2008). Accounting, Finance, and Taxation in the Gulf Countries.

Palgrave Macmillan

Abdallah2008_001 Abdallah, Wagdy. (2008). Accounting, Finance, and Taxation in the Gulf Countries.

Palgrave Macmillan

Abdallah2008_002 Abdallah, Wagdy. (2008). Accounting, Finance, and Taxation in the Gulf Countries.

Palgrave Macmillan , 183

Abdallah2008_003 Abdallah , Wagdy . (2008). Accounting, Finance, and Taxation in the Gulf Countries.

Palgrave Macmillan , 183

Abdelbasset2008 Abdel basset , Ali Jassem Al Jahichi . (2008). ????????? ?? ????? ????? : ????? ??????

(Exemptions from income tax: comparative study) . ??? ?????? ????? ????????

Abdellatif1977 Abdellatif, Mahmoud Mohamed and Kitamura, Yokinobu. (1977). The Egyptian Tax System and Investment Tax Incentives . Asia-Pacific Tax Bulletin

Abdellatif2004 Abdellatif, Mahmoud Mohamed and Yokinobu, Kitamura. (2004). The Egyptian Tax System and Investment Tax Incentives . Asia-Pacific Tax Bulletin

Abed1998 Abed, George. (1998). Trade Policy Developments in the Middle East and North Africa . World bank Institute

Acevedo2012 Acevedo Vogl, Adolfo. (2012). Una nota sobre los precios de transferencia en Nicaragua. Instituto de Estudios Estrategicos y Politicas Publicas IEEPP , Instituto de Estudios Estrategicos y Politicas Publicas IEEPP

ACIS2011 ACIS. (2011). O Quadro Legal Para Impostos em Mocambique. ACIS

Afghanistan2017 Afghanistan. (2017). Value-Added Tax (VAT) Implementation Plan. Afghanistan - Ministry of Finance , Afghanistan - Ministry of Finance

Afonso2007 Afonso, Ivan. (2007). Avaliaçao da efectividade das reformat fiscals em Moçambique, 1975-2005. Trabalho de licenciatura . Universidade Eduardo Mondlane

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AfricaDeveloBan2010 African Development Bank. (2010). Domestic Resource Mobilization for Poverty Reduction in East Africa: Rwanda Case Study. African Development Bank , African Development Bank

AfricaDeveloBan2011 African Development Bank. (2011). Domestic Resource Mobilisation for Poverty Reduction in East Africa: Lessons for Tax Policy and Administration.

AfricaDeveloBan2011_001 African Development Bank. (2011). Domestic Resource Mobilisation for Poverty Reduction in East Africa: Lessons for Tax Policy and Admi. African Development Bank

AfricaEquatoFed1935 African Equatorial Federation. (1935) Arrêté portant règlement de L'Impôt Général sur le Revenu 15-1-1935 ,

AfricaEquatoFed1935_001 African Equatorial Federation. (1935) Arrêté portant règlement de L'Impôt Général sur le Revenu 15-1-1935 PhD Thesis, EHESS,

AfricaEquatoFed1935_002 African Equatorial Federation. (1935) Arrêté portant règlement de L'Impôt Général sur le Revenu 15-1-1935 Ecole supérieure de gestion et administration des entreprises,

AgenzidelleEntr2017 Agenzia delle Entrate. (2017). Chiamati all'eredita L'evoluzione della dichiarazione di successione dalla carta al digitale. Consiglio Nazionale del Notariato , Agenzia delle Entrate Consiglio Nazionale del Notariato Con il patrocinio del Ministero

dell’Economia e delle Finanze e del Ministero dei Beni e delle Attività Culturali e del Turismo

Aguilar2010 Aguilar, Georgina and Lainez, Guadalupe and Lara, Teresa. (2010). La efectividad a las reformas a la ley de sistemas de ahorros para pensiones en cuanto a los beneficios. Tesis de la Universidad de El Salvador , Universidad de El Salvador

Ahmad1991 Ahmad, Ehtisham and Stern, Nicholas. (1991). The Theory and Practice of Tax Reform in Developing Countries. Cambridge University Press , 25

Ahmad1991_001 Ahmad, Ehtisham and Stern, Nicholas. (1991). The Theory and Practice of Tax Reform in Developing Countries. Cambridge University Press , 25

Aidt2009 Aidt, Toke S. and Jensen, Peter S. (2009). The taxman tools up: An event history study of the introduction of the personal income tax. Journal of Public Economics 93 , 160 - 175

Aidt2009_001 Aidt, Toke S. and Jensen, Peter S. (2009). The taxman tools up: An event history study of the introduction of the personal income tax. Journal of Public Economics 93 , 160 - 175

Aidt2009_002 Aidt, Toke and Jensen, Peter. (2009). The Taxman Tools Up. Journal of Public Economics 93 (1-2) , 160-175

Aidt2009_003 Aidt, Toke and Jensen, Peter. (2009). The taxman tools up: An event history study of the introduction of the personal income tax. Journal of Public Economics 93 (1-2) , 160-175

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Aidt2009_004 Aidt, Toke and Jensen, Peter. (2009). The taxman tools up: An event history study of the introduction of the personal income tax. Journal of Public Economics 93 (1) , 160-175

Aidt2009_005 Aidt, Toke S. and Jensen, Peter S.. (2009). The taxman tools up: An event history study of the introduction of the personal income tax. Journal of Public Economics 93 (1) , 160-175

Aidt2009_006 Aidt, Toke S. and Jensen, Peter S.. (2009). The taxman tools up: An event history study of the introduction of the personal income tax. Journal of Public Economics 93 (1) , 160-175

Aidt2009_007 Aidt, Toke S. and Jensen, Peter S.. (2009). The taxman tools up: An event history study of the introduction of the personal income tax. Journal of Public Economics 93 (1) , 160-175

Albert1954 Albert Lyman. (1954). Income Tax in Thailand: A Comparison. ABA Journal , 857 Alla2014 Alla, Mikel. (2014). Characteristics of the VAT in Albania. 1 (1) , 228-242

AlTouhafi2013 AlTouhafi, Abdelwahab Abdelrazak. (2013). ????? ??????? ??? ??????? (Philisophy of Inheritance tax ) Available at: https://www.azzaman.com/?p=48450

Alvaredo2008 Alvaredo, Facundo and Saez, Emmanuel. (2008). Income and Wealth Concentration in Spain in a Historical and Fiscal Percpective. Journal of the European Economic Association 7 (5) , 1140-1167

Alvaredo2016 Alvaredo, Facundo and Cogneau, Denis and Piketty, Thomas. (2016). Income Inequality under Colonial Rule: Evidence from French Algeria, Cameroon, Indochina and Tunisia. , Paris School of Economics , 4-5

Alvaredo2016_001 Alvaredo, Facundo and Cogneau, Denis and Piketty, Thomas. (2016). Income Inequality under Colonial Rule: Evidence from French Algeria, Cameroon, Indochina and Tunisia,. Paris School of Economics Working Paper , Paris School of Economics , 4-5

Alvaredo2016_002 Alvaredo, Facundo and Cogneau, Denis and Piketty, Thomas. (2016). Income Inequality under Colonial Rule Evidence from French Algeria, Cameroon, Indochina and Tunisia. Paris School of Economics Working Paper , Paris School of Economics , 4-5

Alvaredo2017 Alvaredo, Facundo and Bergeron, Augustin and Cassan, Guilhem. (2017). Income Concentration in British India, 1885-1946 - Online Appendix. Tribune Press , 23-25

Alvaredo2017_001 Alvaredo, Facundo and Bergeron, Augustin and Cassan, Guilhem. (2017). Income Concentration in British India, 1885-1946 - Online Appendix.

Alvaredo2017_002 Alvaredo, Facundo and Bergeron, Augustin and Cassan, Guilhem. (2017). Income Concentration in British India, 1885-1946 - Online Appendix.

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Alvaredo2017_003 Alvaredo, Facundo and Cogneau, Denis and Piketty, Thomas. (2017). Income Inequality under Colonial Rule Evidence from French Algeria, Cameroon, Indochina and Tunisia,. IMF Occasional Paper , Paris School of Economics , Page 3

Alvaredo2017_004 Alvaredo, Facundo and Cogneau, Denis and Piketty, Thomas. (2017). Income Inequality under Colonial Rule Evidence from French Algeria, Cameroon, Indochina and Tunisia,. , Paris School of Economics , 4

Alvaredo2017_005 Alvaredo, Facundo and Bergeron, Augustin and Cassan, Guilhem. (2017). Income Concentration in British India, 1885-1946 - Online Appendix.

Alvarez2006 Alvarez, Bruno Erick and Ferreira, Leandro. (2006). Imposto Sobre Transmissao de Bens: ITBI e ITCMD - Um Estudo Comparativo. At: I Encontro de Estudos Tributarios - ENET 30/08 a 02/09/06 1

Amirthalingam2010 Amirthalingam, Kopalapillai. (2010). Indirect Taxation in Sri Lanka: The Development Challenge. Economic Review 36 (7-8)

Andino2011 Andino, Mauro. (2011). Hacia un nuevo sistema de imposicion directa. Fiscalidad.

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Andorra2018_001 Andorra Today. (2018). Taxation in Andorra Available at:

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Theory and Practice. East-West Journal of Economics and Business 16; (2)

Ang2009 Ang, James B.. (2009). Financial Development and Economic Growth in Malaysia.

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AngolaMinistofF2007 Angolan Ministry of Finance. (2007). Angola - SIntese do Sistema Tributario.

Antic2013 Antic, Dinka. (2013). Multi-Level Fiscal System in Bosnia and Herzegovina. Financial Theory and Practice 37 (3) , 279-310

Antigua1957 Antigua and Barbuda. (1957) Income Tax Act 1957, Chapter 212 (revised) , Antigua1980 Antigua and Barbuda. (1980) Consumption Tax Act 1980, Chapter 98 (revised) , Antigua1982 Antigua and Barbuda. (1982) Business Tax Act 1982, Chapter 65 ,

Antigua2006 Antigua and Barbuda. (2006) Sales Tax Act 2006 ,

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Arbutina2000 Arbutina, Hrvoje. (2000). Value Added Tax in Croatia - An (Almost) Perfect Tax in an Imperfect Environment. Revenue Law Journal 10 (1) , 107-118

Argentina1904 Argentina. (1904) Ley 4349 de 1904 sobre caja de jubilaciones y pensiones civiles ,

Arias2008 Arias, Diana and Ramirez, Jose. (2008). Historia del sistema tributario ecuatoriano 1950-1999. Fiscalidad. Departamento de Estudios Tributarios del Servicio de Rentas Internas SRI (2) , 85-124

Asadullah2010 Asadullah, Mohammad Niaz. (2010). Educational Disparity in East and West Pakistan, 1947-71: Was East Pakistan Discriminated Against? . The Bangladesh Development Studies 33 (3)

ASEAN2015 ASEAN Briefing. (2015). Understanding Inheritance and Estate Tax in ASEAN.

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ASEAN2015_001 ASEAN Briefing. (2015). Understanding Inheritance and Estate Tax in ASEAN.

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ASEAN2016 ASEAN Up. (2016). Guide to Taxes in Brunei. ASEAN Up 24/01/2018 ASEAN2018 ASEAN Up. (2018). Guide to Taxes in Brunei. ASEAN Up 24/01/2018 ASEAN2018_001 ASEAN Up. (2018). Guide to Taxes in Brunei. ASEAN Up 24/01/2018

ASEAN2018_002 ASEAN Briefing. (2018). Understanding Inheritance Tax in ASEAN. ASEAN Briefing

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AsianDeveloBank2013 Asian Development Bank. (2013). The Social Protection Index: Assessing Results for Asia and the Pacific. Asian Development Bank , Asian Development Bank

AsianDeveloBank2016 Asian Development Bank. (2016). Policies for Sustainable Growth Revisited. Asian Development Bank , 9

Askari1982 Askari, Hussein and Cummings, John and Glover, Michael. (1982). Taxation and tax policies in the Middle East. Butterworths Studies in International Political Economy.

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Askari1982_002 Askari, Hussein and Cummings, John and Glover, Michael. (1982). Taxation and Tax Policies in the Middle East. Butterworths Studies in International Political Economy.

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Askari1982_003 Askari, Hus and Cummings, John and Glover, Michael. (1982). Taxation and Tax Policies in the Middle East. Butterworths Studies in International Political Economy.

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Askari2013 Askari, Hussein and Cummings, John Thomas and Glover, Michael. (2013). Taxation and tax policies in the Middle East. Butterworths Studies in International Political Economy. Elsevier

Askari2013_001 Askari, Hossein and Cummings, Thomas and Glover, Michael. (2013). Taxation and Tax Policies in the Middle East. Butterworth & Co

Assouad2015 Assouad, Lydia. (2015). Top incomes and Personal Taxation in Lebanon, An exploration of individual tax records 2005-2012. Paris School of Economics , Paris School of Economics

Assouad2015_001 Assouad, Lydia. (2015). Top incomes and Personal Taxation in Lebanon, An exploration of individual tax records 2005-2012. Paris School of Economics , 55

Atkinson2010 Atkinson, Anthony and Piketty, Thomas. (2010). Top Incomes: A Global Perspective.

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Atkinson2013_002 Atkinson, Anthony B.. (2013). The colonial legacy: Income inequality in former British African colonies. University of Oxford , University of Oxford

Atkinson2013_003 Atkinson, Anthony B.. (2013). The colonial legacy: Income inequality in former British African colonies. University of Oxford , University of Oxford

Atkinson2013_004 Atkinson, Anthony B.. (2013). The colonial legacy: Income inequality in former British African colonies. University of Oxford , University of Oxford

Atkinson2013_005 Atkinson, Anthony B.. (2013). The colonial legacy: Income inequality in former British African colonies. , University of Oxford

ATSWA2009 ATSWA. (2009). Accounting Technicians Scheme of West Africa. ATSWA , ATSWA

Ault2010 Ault, Hugh J. and Arnold, Brian. (2010). Comparative Income Taxation: A Structural Analysis. Kluwer Law International , 111-112

AustraBureauofS1975 Australian Bureau of Statistics. (1975). Official Year Book of Australia (No. 60, 1974).

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Avellaneda2008 Avellaneda, Campo and Trujillo, Rosa. (2008). Impuestos latinoamericanos -Bolivia, Colombia, Panama: Impuesto al Valor Agregado e Impuesto a la Renta. Criterio Libre (8) , 87-103

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Avio1998_001 Avio, Alberto. (1998). Solidarieta, pensionandi e giovani pensionati. Politica del diritto 29 (1) , 177-195

Avio1998_002 Avio, Alberto. (1998). Solidarieta, pensionandi e giovani pensionati. Politica del diritto 29 (1) , 177-195

Avio1998_003 Avio, Alberto. (1998). Solidarieta, pensionandi e giovani pensionati. Politica del diritto 29 (1) , 177-195

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Baer1971 Baer, Donald E. (1971). The Retail Salex Tax in a Developing Country: Costa Rica and Honduras. National Tax Journal 24 , 465-473

Bahrain1976 Bahrain. (1976) Amiri Decree Law to promulgate Law No. 24 of 1976 on Social Insurance Al-Jarida Al-Rasmiya,

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Belarus1991_001 Belarus. (1991) Belarus Law on Taxes on Incomes and Profits of Enterprises Amalgamations Organizations ,

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Capra1999_003 Capra, Carlo. (1999). The Italian states in the early modern period. In: Booney, Richard (ed.), The rise of the fiscal state in Europe 1200-1815. Oxford: Cambridge University Press , 417-442

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