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Symposium Tax Reform: Now You See It : Arlington, Va., May 18 - 19, 1987
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Revenue enhancement and other word games : when is it a tax? ; National Tax Association symposium, Arlington, VA, May 15 - 16, 1989
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Zum Erkenntnisstand der Betriebswirtschaftslehre am Beginn des 21. Jahrhunderts : Festschrift für Erich Loitlsberger zum 80. Geburtstag
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1
Rethinking how we score capital gains tax reform
Sarin, Natasha
;
Summers, Lawrence Henry
;
Zidar, Owen M.
; …
- In:
Tax policy and the economy
36
(
2022
),
pp. 1-33
Persistent link: https://www.econbiz.de/10013253178
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2
Does tax really matter for corporate payout policy : evidence from a policy experiment in South Korea
Lee, Sang-Yeob
;
Hong, Woo-Hyung
- In:
Pacific-Basin finance journal
62
(
2020
),
pp. 1-15
Persistent link: https://www.econbiz.de/10012491119
Saved in:
3
Social networks and tax avoidance : evidence from a well-defined Norwegian tax shelter
Alstadsæter, Annette
;
Kopczuk, Wojciech
;
Telle, Kjetil
- In:
International tax and public finance
26
(
2019
)
6
,
pp. 1291-1328
Persistent link: https://www.econbiz.de/10012487530
Saved in:
4
Tax regimes and capital gains realizations
Jacob, Martin
- In:
European accounting review
27
(
2018
)
1
,
pp. 1-21
Persistent link: https://www.econbiz.de/10011860156
Saved in:
5
US capital gains and estate taxation : a status report and directions for a reform
Kopczuk, Wojciech
- In:
The economics of tax policy
,
(pp. 265-291)
.
2017
Persistent link: https://www.econbiz.de/10011661080
Saved in:
6
Revenue and incentive effects of basis step-up at death : lessons from the 2010 "voluntary" estate tax regime
Gordon, Robert N.
;
Joulfaian, David
;
Poterba, James M.
- In:
The American economic review
106
(
2016
)
5
,
pp. 662-667
Persistent link: https://www.econbiz.de/10011700363
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7
Payout policy tax clienteles, ex-dividend day stock prices and trading behavior in Germany : the case of the 2001 tax reform
Haesner, Christian
;
Schanz, Deborah
- In:
Journal of business finance & accounting : JBFA
40
(
2013
)
3/4
,
pp. 527-563
Persistent link: https://www.econbiz.de/10009761748
Saved in:
8
Tax reform and the identity of marginal traders around ex-dividend days
Tseng, Yun-lan
;
Hu, Shing-yang
- In:
Pacific-Basin finance journal
25
(
2013
),
pp. 181-199
Persistent link: https://www.econbiz.de/10010346747
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9
Corporate financial policy and individual income taxation in Austria
Haring, Magdalena
;
Niemann, Rainer
;
Rünger, Silke
- In:
Die Betriebswirtschaft : DBW
72
(
2012
)
6
,
pp. 473-486
Persistent link: https://www.econbiz.de/10009671422
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10
Transitional dynamics of dividend and capital gains tax cuts
Gourio, François
;
Miao, Jianjun
- In:
Review of economic dynamics
14
(
2011
)
2
,
pp. 368-383
Persistent link: https://www.econbiz.de/10009246921
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11
Die Steuerreform 2008 : ein Beitrag zur Stärkung des Eigenkapitals deutscher Unternehmen?
Kudert, Stephan
;
Klipstein, Ivonne
- In:
Schmalenbachs Zeitschrift für betriebswirtschaftliche …
62
(
2010
)
4
,
pp. 455-480
Persistent link: https://www.econbiz.de/10003975390
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12
The Henry Review recommendations to reform the taxation of capital gains in Australia : a preliminary assessment
Burman, Leonard E.
;
White, David I.
- In:
Australia's future tax system : the prospects after …
,
(pp. 183-195)
.
2010
Persistent link: https://www.econbiz.de/10008824285
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13
Structure and reform of capital gains taxation in India
Uppal, Rajni
- In:
The ICFAI journal of applied finance
15
(
2009
)
4
,
pp. 68-77
Persistent link: https://www.econbiz.de/10003827305
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14
Taxes and ex-day returns : evidence from Germany and the UK
Lasfer, Meziane
- In:
National tax journal
61
(
2008
)
4
,
pp. 721-742
Persistent link: https://www.econbiz.de/10003833847
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15
Warum die "Lücken" der Besteuerung von Veräußerungsgewinnen bestehen bleiben sollten
Wagner, Franz W.
- In:
Zeitschrift für Wirtschaftspolitik
56
(
2007
)
1
,
pp. 55-64
Persistent link: https://www.econbiz.de/10003429583
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16
An empirical investigation of whether Australian capital gains tax reforms influence individual investor behaviour
Hanlon, Dean
;
Pinder, Sean
- In:
Pacific-Basin finance journal
15
(
2007
)
5
,
pp. 481-493
Persistent link: https://www.econbiz.de/10003602837
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17
Eine ökonomische Analyse der Besteuerung von Beteiligungen nach dem Kirchhof'schen EStGB
Müller, Heiko
- In:
Finanz-Betrieb : FB ; Zeitschrift für …
8
(
2006
)
4
,
pp. 220-230
Persistent link: https://www.econbiz.de/10003330558
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18
"What's come to perfection perishes" : adjusting capital gains taxation in Italy
Alworth, Julian
;
Arachi, Giampaolo
;
Hamaui, Rony
- In:
National tax journal
56
(
2003
)
1/2
,
pp. 197-219
Persistent link: https://www.econbiz.de/10001755479
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19
Mutual fund capital gain distributions and the Tax Reform Act of 1997
Plancich, Stephanie
- In:
National tax journal
56
(
2003
)
1,2
,
pp. 271-296
Persistent link: https://www.econbiz.de/10001755595
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20
Capital tax reform, corporate finance, and economic growth and welfare
Strulik, Holger
- In:
Journal of economic dynamics & control
28
(
2003
)
3
,
pp. 595-615
Persistent link: https://www.econbiz.de/10001853772
Saved in:
21
Steuerreform und Unternehmensfinanzierung
Eggert, Wolfgang
;
Weichenrieder, Alfons J.
- In:
Jahrbücher für Nationalökonomie und Statistik
222
(
2002
)
5
,
pp. 531-555
Persistent link: https://www.econbiz.de/10001699779
Saved in:
22
German corporate culture in the twenty-first century: the interrelation between the end of Germany, Inc. and Germany's corporate capital gains tax reform
Johnson, Benjamin W.
- In:
Minnesota journal of global trade : a journal dedicated …
11
(
2002
)
1
,
pp. 69-100
Persistent link: https://www.econbiz.de/10001686117
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23
Die Bedienung von Aktienoptionen durch eigene Anteile nach der Unternehmenssteuerreform
Mikus, Rudolf
- In:
Betriebs-Berater : BB
57
(
2002
)
4
,
pp. 178-181
Persistent link: https://www.econbiz.de/10001639106
Saved in:
24
Problembereiche der Besteuerung inländischer private Equity-Fonds
Watrin, Christoph
;
Gocksch, Sebastian
- In:
Der Betrieb
55
(
2002
)
7
,
pp. 341-345
Persistent link: https://www.econbiz.de/10001643189
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25
The 2002 income tax reform in Israel
Lapidoth, Arye
- In:
Bulletin for international fiscal documentation : …
56
(
2002
)
12
,
pp. 600-605
Persistent link: https://www.econbiz.de/10001719771
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26
Die Spekulationsertragsbesteuerung nach der Steuerreform 1999 - 2000
Lechner, Eduard
- In:
Zum Erkenntnisstand der Betriebswirtschaftslehre am …
,
(pp. 199-203)
.
2001
Persistent link: https://www.econbiz.de/10001591238
Saved in:
27
Entflechtung der "Deutschland AG" durch Steuerfreiheit von Veräußerungsgewinnen?
Hillebrandt, Franca
- In:
Die Betriebswirtschaft : DBW
61
(
2001
)
6
,
pp. 711-726
Persistent link: https://www.econbiz.de/10001628506
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28
Die Behandlung von Gewinnen aus Betriebsveräußerungen nach dem Steuersenkungsgesetz
Schulze zur Wiesche, Dieter
- In:
WPg : Kompetenz schafft Vertrauen
54
(
2001
)
23
,
pp. 1377-1386
Persistent link: https://www.econbiz.de/10001632385
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29
Tax subsidy increases in anticipation of tax rate changes
Childs, Bradley D.
- In:
Advances in taxation
13
(
2001
),
pp. 27-47
Persistent link: https://www.econbiz.de/10001601314
Saved in:
30
Fundamental tax reform in the Netherlands
Cnossen, Sijbren
;
Bovenberg, Ary Lans
- In:
International tax and public finance
8
(
2001
)
4
,
pp. 471-484
Persistent link: https://www.econbiz.de/10001601450
Saved in:
31
The effects of tax and regulatory changes on commercial bank dividend policy
Casey, K. Michael
;
Dickens, Ross N.
- In:
The quarterly review of economics and finance : journal …
40
(
2000
)
2
,
pp. 279-293
Persistent link: https://www.econbiz.de/10001509397
Saved in:
32
Kritische Analyse der begünstigten Besteuerung von Veräußerungsgewinnen nach §§ 16 und 34 EStG : aus einem Kolloquium mit Studenten des Institutes für Unternehmensrechnung und Betr...
Rautenberg, Hans Günter
;
Tillich, Peggy
-
2000
Persistent link: https://www.econbiz.de/10001537133
Saved in:
33
Zur Problematik der Besteuerung privater Aktienkursgewinne - eine ökonomische Analyse
König, Rolf
;
Wosnitza, Michael
- In:
Journal of business economics : JBE
70
(
2000
)
7/8
,
pp. 781-801
Persistent link: https://www.econbiz.de/10001490843
Saved in:
34
Steuerreform durch Besteuerung "privater" Veräußerungsgewinne?
Pöllath, Reinhard
- In:
Der Betrieb
51
(
1998
)
41
,
pp. 2033-2037
Persistent link: https://www.econbiz.de/10001255867
Saved in:
35
The relationship between income tax changes and stock market trading volume
Ricketts, Robert C.
- In:
The journal of the American Taxation Association : a …
19
(
1997
)
1
,
pp. 38-57
Persistent link: https://www.econbiz.de/10001246762
Saved in:
36
The impact of the 1986 tax reform on ex-dividend day volume and price behavior
Wu, Chunchi
- In:
National tax journal
49
(
1996
)
2
,
pp. 177-192
Persistent link: https://www.econbiz.de/10001203597
Saved in:
37
A tributação das Mais-Valias na reforma fiscal
Ribeiro, José Joaquim Teixeira
- In:
Boletim de ciências económicas
38
(
1995
),
pp. 103-112
Persistent link: https://www.econbiz.de/10001204348
Saved in:
38
On the design and reform of capital-gains taxation
Auerbach, Alan J.
- In:
The American economic review
82
(
1992
)
2
,
pp. 263-267
Persistent link: https://www.econbiz.de/10001123369
Saved in:
39
Owner-occupied housing, capital gains, and the tax reform act of 1986
Hoyt, William H.
- In:
Journal of urban economics
32
(
1992
)
2
,
pp. 119-139
Persistent link: https://www.econbiz.de/10001165044
Saved in:
40
The effect of marginal tax rates on capital gains revenue : another look at the evidence
Gillingham, Robert
- In:
National tax journal
45
(
1992
)
2
,
pp. 167-177
Persistent link: https://www.econbiz.de/10001130864
Saved in:
41
Portfolio rebalancing and the effective taxation of dividends and capital gains following the Tax Reform Act of 1986
Fedenia, Mark
- In:
Journal of banking & finance
15
(
1991
)
3
,
pp. 501-519
Persistent link: https://www.econbiz.de/10001108360
Saved in:
42
Ex-dividend day stock price behavior : the case of the 1986 Tax Reform Act
Michaely, Roni
- In:
The journal of finance : the journal of the American …
46
(
1991
)
3
,
pp. 845-859
Persistent link: https://www.econbiz.de/10001110306
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43
Tax treatment of foreign exchange gains and losses and the Tax Reform Act of 1986
Bourne, Jenny
- In:
National tax journal
42
(
1989
)
1
,
pp. 59-68
Persistent link: https://www.econbiz.de/10001069915
Saved in:
44
Capital gains taxes under the Tax Reform Act of 1986 : revenue estimates under various assumptions
Lindsey, Lawrence B.
-
1987
Persistent link: https://www.econbiz.de/10001266913
Saved in:
45
Capital gains taxes after tax reform : we are stuck with neither an exclusion nor indexation ; both would help,especially indexation
Severn, Alan Kenneth
- In:
The journal of portfolio management : a publication of …
13
(
1987
)
3
,
pp. 69-75
Persistent link: https://www.econbiz.de/10001114279
Saved in:
46
Capital gains taxation and tax reform
Auerbach, Alan J.
Persistent link: https://www.econbiz.de/10001273266
Saved in:
47
Issues relating to the taxation of capital gains
Cook, Eric W.
Persistent link: https://www.econbiz.de/10001266914
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