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1
Article 		How effective is the European Union's savings tax directive? : evidence from four EU member states
Year:                     
2012
Person:  Rixen, Thomas; Schwarz, Peter
Published in:  Journal of common market studies : JCMS ; 50
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2
Article 		Das ökonomische Einmaleins des Bankgeheimnisses
Year:                     
2012
Person:  Gärtner, Manfred
Published in:  Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik ; 92
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3
Book / Working Paper 		Steuermaßnahmen zur nachhaltigen Staatsfinanzierung
Year:                     
2012
Person:  Jarass, Lorenz; Obermair, Gustav M.
Publisher:  Münster : MV-Wissenschaft
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4
Book / Working Paper 		Stability of coalitional equilibria within repeated tax competition
Year:                     
2012
Person:  Brangewitz, Sonja; Brockhoff, Sarah
Publisher:  Bielefeld : Inst. of Mathematical Economics, IMW
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5
Article 		Up or down?: Capital income taxation in the United States and the United Kingdom
Year:                     
2012
Person:  Polito, Vito
Published in:  Finanzarchiv : public finance analysis ; 68
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6
Book / Working Paper 		Differential taxation and firms' financial leverage : evidence from the introduction of a flat tax on interest income
Year:                     
2012
Person:  Fossen, Frank; Simmler, Martin
Publisher:  Berlin : Freie Univ., Fachbereich Wirtschaftswiss.
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7
Book / Working Paper 		Intertemporal Budget Policies and Macroeconomic Adjustment in Indebted Open Economies
Year:                     
2011-06
Person:  Bianconi, Marcelo; Fisher, Walter H.
Institution:  Department of Economics & Finance, Institut für Höhere Studien (IHS)
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8
Article 		Nonoptimality of the Friedman rule with capital income taxation
Year:                     
2011
Person:  Petrucci, Alberto
Published in:  Journal of money, credit and banking : JMCB ; 43
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9
Article 		Transitional dynamics of dividend and capital gains tax cuts
Year:                     
2011
Person:  Gourio, Franc̜ois; Miao, Jianjun
Published in:  Review of economic dynamics ; 14
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10
Article 		Taxation, investment and asset pricing
Year:                     
2011
Person:  Santoro, Marika; Wei, Chao
Published in:  Review of economic dynamics ; 14
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11
Article 		Estimates of average marginal tax rates on factor incomes in Japan
Year:                     
2011
Person:  Gunji, Hiroshi; Miyazaki, Kenji
Published in:  Journal of the Japanese and international economies : an international journal ; JJIE ; 25
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12
Article 		Optimal taxation and income mobility with borrowing limits
Year:                     
2011
Person:  Mathieu-Bolh, Nathalie
Published in:  Public finance review : PFR ; 39
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13
Book / Working Paper 		The case for a progressive tax : from basic research to policy recommendations
Year:                     
2011
Person:  Diamond, Peter A.; Saez, Emmanuel
Publisher:  München : CESifo
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14
Book / Working Paper 		Tax competition among U.S. states : racing to the bottom or riding on a seesaw?
Year:                     
2011
Person:  Chirinko, Robert S.; Wilson, Daniel J.
Publisher:  München : CESifo
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15
Book / Working Paper 		Preference heterogeneity and optimal capital income taxation
Year:                     
2011
Publisher:  Cambridge, Mass. : Harvard Business School
Affiliated person:  Golosov, Mikhail; Troshkin, Maxim; Tsyvinski, Aleh; Weinzierl, Matthew
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16
Book / Working Paper 		The design of capital income taxation : reflections on the Mirrlees review
Year:                     
2011
Person:  Keuschnigg, Christian
Publisher:  St. Gallen : School of Economics and Political Science, Dep. of Economics, Univ.
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17
Article 		Die Besteuerung der Kapitaleinkommen : einige Argumente für und wider
Year:                     
2011
Person:  Brunner, Johann K.
Published in:  Gesundheits- und Sozialpolitik im Diskurs : Festschrift für Engelbert Theurl zum 60. Geburtstag
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18
Article 		Tax policy reform : the role of empirical evidence
Year:                     
2011
Person:  Blundell, Richard
Published in:  Journal of the European Economic Association ; 10
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19
Book / Working Paper 		Essays in macroeconomics
Year:                     
2011
Person:  Peter, Alexandra
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20
Article 		New evidence on asset location from the Survey of Consumer Finances
Year:                     
2011
Person:  Jinjarak, Yothin; Zhou, Jie
Published in:  Public finance review : PFR ; 39
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21
Article 		The utility compensated effects of a wage tax on human capital and consumption decisions
Year:                     
2011
Person:  Ahsan, Syed M.; Tsigaris, Panagiotis
Published in:  Public finance review : PFR ; 39
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22
Book / Working Paper 		Profit taxation, innovation and the financing of heterogeneous firms
Year:                     
2011
Person:  Keuschnigg, Christian; Ribi, Evelyn
Publisher:  St. Gallen : Center for Wealth & Risk, Univ. of
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23
Article 		Firm training and capital taxation
Year:                     
2011
Person:  Lechthaler, Wolfgang
Published in:  Journal of institutional and theoretical economics : JITE ; 167
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24
Book / Working Paper 		The design of capital income taxation : reflections on the Mirrlees review
Year:                     
2011
Person:  Keuschnigg, Christian
Publisher:  St. Gallen : Center for Wealth & Risk, Univ. of
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25
Book / Working Paper 		Economic integration and national economic policy
Year:                     
2011
Person:  Münster, Olaf
Publisher:  Frankfurt am Main [u.a.] : Lang
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26
Article 		Ownership structure and tax-friendly dividends
Year:                     
2011
Person:  Henry, Darren
Published in:  Journal of banking & finance ; 35
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27
Article 		Entrepreneurship and the theory of taxation
Year:                     
2011
Person:  Henrekson, Magnus; Sanandaji, Tino
Published in:  Small business economics : an internat. journal ; 37
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28
Article 		Entrepreneurial labor and capital taxation
Year:                     
2011
Person:  Reis, Catarina
Published in:  Macroeconomic dynamics ; 15
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29
Article 		Can a progressive capital gains tax help avoid the next crisis? : public sector governance in a comprehensive neo-Schumpeterian system
Year:                     
2011
Person:  Hanusch, Horst; Wackermann, Florian
Published in:  The global financial crisis : what have we learnt?
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30
Article 		An examination of REIT dividend payout policy
Year:                     
2011
Person:  Boudry, Walter I.
Published in:  Real estate economics : journal of the American Real Estate and Urban Economics Association ; 39
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31
Article 		The case for a progressive tax : from basic research to policy recommendations
Year:                     
2011
Person:  Diamond, Peter; Saez, Emmanuel
Published in:  The journal of economic perspectives : EP ; a journal of the American Economic Association ; 25
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32
Book / Working Paper 		Sharing the burden : empirical evidence on corporate tax incidence
Year:                     
2011
Person:  Dwenger, Nadja; Rattenhuber, Pia; Steiner, Viktor
Publisher:  Berlin : Freie Univ., Fachbereich Wirtschaftswiss.
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33
Article 		Capital income taxes with heterogenous discount rates
Year:                     
2011
Person:  Diamond, Peter; Spinnewijn, Johannes
Published in:  American economic journal : a journal of the American Economic Association ; 3
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34
Book / Working Paper 		Human capital and optimal policy under risk and credit constraints
Year:                     
2011
Person:  Yang, Hongyan
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35
Book / Working Paper 		Steuerberater-Jahrbuch 2010/2011 : zugleich Bericht über den 62. Fachkongress der Steuerberater Köln, 28. und 29. September 2010
Year:                     
2011
Publisher:  Köln : O. Schmidt
Affiliated person:  Piltz, Detlev J.
Institution:  Fachinstitut der Steuerberater; Fachkongress der Steuerberater <62, 2010, Köln>
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36
Article 		Dividends, share repurchases, and tax clienteles : evidence from the 2003 reductions in shareholder taxes
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37
Book / Working Paper 		Internationaler Kapitalsteuerwettbewerb und Arbeitslosigkeit
Year:                     
c 2011
Person:  Kolleß, Frieder
Publisher:  Frankfurt am Main [u.a.] : Lang
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38
Book / Working Paper 		Time-consistent fiscal policy under heterogeneity : conflicting or common interests?
Year:                     
2011
Person:  Angelopoulos, Konstantinos; Malley, James; Philippopoulos, Apostolis
Publisher:  Glasgow : Univ. of Glasgow, Dep. of Economics
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39
Book / Working Paper 		Finanzierung junger Unternehmen mit Risikokapital : eine steuersystematische und verfassungsrechtliche Analyse ausgewählter steuerlicher Problemkreise in Deutschland, USA und Großbritannien
Year:                     
2011
Person:  Kestler, Achim
Publisher:  Baden-Baden : Nomos [u.a.]
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40
Book / Working Paper 		Deferred taxation and effective tax rates on income from capital in the United States, 2000 - 2010
Year:                     
2011
Person:  Polito, Vito
Publisher:  Cardiff : Cardiff Univ, Cardiff Business School, Economics Section
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41
Book / Working Paper 		Up or down? : capital income taxation in the United States and the United Kingdom
Year:                     
2011
Person:  Polito, Vito
Publisher:  Cardiff : Cardiff Univ, Cardiff Business School, Economics Section
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42
Book / Working Paper 		Does financial constraint affect shareholder taxes and the cost of equity capital?
Year:                     
2011
Publisher:  Cambridge, Mass.
Affiliated person:  Chen, Chongyang; Dai, Zhonglan; Shackelford, Douglas; Zhang, Harold
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43
Article 		Neue Pflichten für Kreditinstitute beim Steuerabzug auf Aktien-Dividenden und Fondserträge : Überblick über die Neuregelungen zum Einbehalt von Kapitalertragsteuer durch Kreditinstitute im Rahmen des OGAW-IV-Umsetzungsgesetzes ab 2012
Year:                     
2011
Person:  Hahne, Klaus D.
Published in:  Bank-Praktiker : rechtssicher, revisionsfest, risikogerecht
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44
Article 		Dividend taxes and international portfolio choice
Year:                     
2011
Person:  Desai, Mihir A.; Dharmapala, Dhammika
Published in:  The review of economics and statistics ; 93
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45
Article 		Amortissement fiscal et redistribution dans un modèle de croissance néoclassique
Year:                     
2011
Person:  Rehme, Günther
Published in:  Revue de l'OFCE : observations et diagnostics économiques ; 116
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46
Article 		Die Entscheidung über den Verkauf von Wertpapieren unter der Abgeltungssteuer und auf Basis subjektiver Erwartungen
Year:                     
2011
Person:  Nippel, Peter; Podlech, Nils
Published in:  Zeitschrift für Betriebswirtschaft : ZfB ; 81
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47
Book / Working Paper 		Capital income taxation and progessivity in a global economy
Year:                     
2011
Person:  Altshuler, Rosanne; Harris, Benjamin H.; Toder, Eric
Publisher:  New Brunswick, NJ : Dep. of Economics, Rutgers, the State Univ. of New Jersey
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48
Book / Working Paper 		Essays on dynamic macroeconomics : debt, taxation, and policy interaction
Year:                     
2011
Person:  Rieth, Malte Hendrik
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49
Book / Working Paper 		Time-consistent fiscal policy under heterogeneity : conflicting or common interests?
Year:                     
2011
Person:  Angelopoulos, Konstantinos; Malley, James; Philippopoulos, Apostolis
Publisher:  München : CESifo
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50
Book / Working Paper 		Verlagerung der Geschäftsleitung ins Ausland zur Reduktion der Quellensteuerbelastung auf Gewinnausschüttungen an ausländische Gesellschafter
Year:                     
2011
Person:  Steinke, Peter
Publisher:  Hamburg : Interdisziplinäres Zentrum für Internationales Finanz- und Steuerwesen, Univ. Hamburg
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