Hansen, Nico A.; Kessler, Anke (2001). «The Political Geography of Tax H(e)avens and Tax Hells». American Economic Review91 (4): 1103-1115. doi:10.1257/aer.91.4.1103. «Ceteris paribus, they prefer to reside in countries with large welfare programs financed by substantial taxation which we call tax hells for obvious reasons.»
Fishman, Stephen (January 2018). Home Business Tax Deductions: Keep What You Earn. Berkeley, California: Nolo. p. 21. ISBN978-1-4133-2415-0. «Your home-based activity can be a business for tax purposes only if you can show that you are engaged in it to earn a profit, not simply to have fun or pursue a personal interest. If you can't prove a profit motive for the activity, you will be considered a hobbyist and forced to enter tax hell. The IRS has established two tests to determine whether someone has a profit motive. One is a simple mechanical test that looks whether you have earned a profit in three of the last five years. The other is a more complex test designed to determine whether you act like you want to earn a profit.»
badgerinstitute.org
Miller, Jay (15 de diciembre de 2015). «Why Wisconsin remains a tax hell». Badger Institute. Consultado el 11 de enero de 2019. «Wisconsin is still a tax hell. Here’s why. To begin with, even accepting the findings above — and I have great respect for the Wisconsin Taxpayers Alliance — ranking 15th out of 50 states in tax burden gives us no reason to brag. It still means that 35 states are more competitive than Wisconsin.»
cbsnews.com
Blakely, Lindsay (16 de febrero de 2011). «Tax Hell: I Fought the IRS -- and Won». CBS News. Consultado el 11 de enero de 2019. «Even though the IRS validated that I had done everything correctly, the experience completely changed how I look at buying things I need for my business. I always ask myself: Will this be questioned? I have a heightened sense of the IRS being involved in my business.»
doi.org
dx.doi.org
Hansen, Nico A.; Kessler, Anke (2001). «The Political Geography of Tax H(e)avens and Tax Hells». American Economic Review91 (4): 1103-1115. doi:10.1257/aer.91.4.1103. «Ceteris paribus, they prefer to reside in countries with large welfare programs financed by substantial taxation which we call tax hells for obvious reasons.»
kiplinger.com
Franklin, Mary Beth (28 de febrero de 2007). «The Beginning of the End of Tax Hell». Kiplinger's Personal Finance. Archivado desde el original el 29 de agosto de 2022. Consultado el 11 de enero de 2019. «Six years ago, June and Ron Speltz got caught by the alternative minimum tax, which triggered a tax bill of more than $260,000 on income they'd never see. Their fight to change the law finally paid off.»
thecorner.eu
Barciela, Fernando (28 de febrero de 2017). «A tax hell in sight? Europe cuts taxes while Spain opts for hikes». The Corner. Consultado el 11 de enero de 2019. «Another hellish idea, which serves to justify-legitimise these tax hikes, is that tax pressure in Spain is low compared with other countries in Europe. Something which is true, only apparently. Spain’s fiscal pressure is 34.6% while in Germany it’s 40%, 48% in France and 43.5% in Italy. But the problem is that while the fiscal pressure in northern European countries is more less evenly distributed, this is not the case here.»
web.archive.org
Franklin, Mary Beth (28 de febrero de 2007). «The Beginning of the End of Tax Hell». Kiplinger's Personal Finance. Archivado desde el original el 29 de agosto de 2022. Consultado el 11 de enero de 2019. «Six years ago, June and Ron Speltz got caught by the alternative minimum tax, which triggered a tax bill of more than $260,000 on income they'd never see. Their fight to change the law finally paid off.»
