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CESifo Working Paper Series (6)
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CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute for Economic Research (2)
Einkommen versus Konsum : Ansatzpunkte zur Steuerreformdiskussion ; mit 26 Tabellen (2)
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1
Article
An applied analysis of ACE and CBIT reforms in the EU
Year:                     
2011
Person:  Mooij, Ruud A. de; Devereux, Michael P.
Published in:  International tax and public finance ; 18
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2
Book / Working Paper
Transition strategies in fundamental tax reform
Year:                     
2011
Person:  Keuschnigg, Christian; Keuschnigg, Mirela
Publisher:  St. Gallen : Center for Wealth & Risk, Univ. of
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3
Book / Working Paper
Steuerpolitik für Deutschland : ein Reformvorschlag und Schritte zu seiner Verwirklichung
Year:                     
2011
Person:  Boss, Alfred
Publisher:  Kiel : Kiel Inst. for the World Economy
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4
Book / Working Paper
Transition Strategies in Fundamental Tax Reform
Year:                     
2010-04
Person:  Keuschnigg, Christian; Keuschnigg, Mirela
Institution:  School of Economics and Political Science, Universität St. Gallen
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5
Book / Working Paper
Profit Taxation and Finance Constraints
Year:                     
2010
Person:  Keuschnigg, Christian; Ribi, Evelyn
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6
Book / Working Paper
Transition strategies in fundamental tax reform
Year:                     
2010
Person:  Keuschnigg, Christian; Keuschnigg, Mirela
Publisher:  St. Gallen : Dep. of Economics, Univ.
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7
Book / Working Paper
Profit taxation and finance constraints
Year:                     
2010
Person:  Keuschnigg, Christian; Ribi, Evelyn
Publisher:  München : CESifo
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8
Book / Working Paper
Profit Taxation and Finance Constraints
Year:                     
2009-08
Person:  Keuschnigg, Christian; Ribi, Evelyn
Institution:  C.E.P.R. Discussion Papers
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9
Book / Working Paper
Profit Taxation and Finance Constraints
Year:                     
2009-03
Person:  Keuschnigg, Christian; Ribi, Evelyn
Institution:  School of Economics and Political Science, Universität St. Gallen
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10
Book / Working Paper
Corporate Taxation and Corporate Governance
Year:                     
2009
Person:  Köthenbürger, Marko; Stimmelmayr, Michael
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11
Book / Working Paper
Profit Taxation and Finance Constraints
Year:                     
2009
Person:  Keuschnigg, Christian; Ribi, Evelyn
Institution:  Saïd Business School, Oxford University
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12
Book / Working Paper
Profit taxation and finance constraints
Year:                     
2009
Person:  Keuschnigg, Christian; Ribi, Evelyn
Publisher:  St. Gallen : Center of Finance, Univ. of
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13
Article
Return decomposition
Year:                     
2009
Person:  Chen, Long; Zhao, Xinlei
Published in:  The review of financial studies ; 22
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14
Book / Working Paper
Corporate taxation and corporate governance
Year:                     
2009
Person:  Köthenbürger, Marko; Stimmelmayr, Michael
Publisher:  München : CESifo
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15
Book / Working Paper
An applied analysis of ACE and CBIT reform in the EU
Year:                     
2009
Person:  Mooij, Ruud de; Devereux, Michael
Publisher:  Den Haag
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16
Article
(Schein-)Argumente in der Cash-flow-Steuer-Diskussion
Year:                     
2009
Person:  Kramer, Frank
Published in:  Steuern und Rechnungslegung : Festschrift zum 65. Geburtstag von Professor Dr. Jochen Sigloch
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17
Book / Working Paper
Profit taxation and finance constraints
Year:                     
2009
Person:  Keuschnigg, Christian; Ribi, Evelyn
Publisher:  Oxford : Oxford University Centre for Business Taxation
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18
Book / Working Paper
Profit taxation and finance constraints
Year:                     
2009
Person:  Keuschnigg, Christian; Ribi, Evelyn
Publisher:  London : Centre for Economic Policy Research
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19
Book / Working Paper
Profit taxation and finance constraints
Year:                     
2009
Person:  Keuschnigg, Christian; Ribi, Evelyn
Publisher:  St. Gallen : Dep. of Economics, Univ.
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20
Book / Working Paper
Tax Neutrality: Illusion or Reality? The Case of Entrepreneurship
Year:                     
2008
Person:  Kanniainen, Vesa; Panteghini, Paolo
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21
Article
Revenue effects of tax facilities for pension savings
Year:                     
2008
Person:  Caminada, Koen; Goudswaard, Kees Pieter
Published in:  Atlantic economic journal : AEJ ; 36
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22
Article
Reforming the corporate income tax : the case for a hybrid cash-flow tax
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23
Book / Working Paper
Allowance for shareholder equity : implementing a neutral corporate income tax in the European Union
Year:                     
Dec. 2007
Publisher:  [S.l.] : Arbeitskreis Quantitative Steuerlehre (arqus)
Affiliated person:  Knirsch, Deborah; Niemann, Rainer
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24
Book / Working Paper
Unternehmensbesteuerung durch Cash-flow-Steuer : eine ökonomische Analyse verschiedener Formen einer Konsumbesteuerung unter besonderer Berücksichtigung grenzüberschreitender Investitionen
Year:                     
2007
Person:  Kramer, Frank
Publisher:  Aachen : Shaker
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25
Book / Working Paper
A theory of the firm's cost of capital : how debt affects the firm's risk, value, tax rate, and the government's tax claim
Year:                     
2007
Person:  Rao, Ramesh K.; Stevens, Eric C.
Publisher:  Hackensack, NJ : World Scientific Publ.
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26
Book / Working Paper
A Superior Hybrid Cash-Flow Tax on Corporations
Year:                     
2006-05-12
Person:  Zee, Howell H.
Institution:  International Monetary Fund (IMF)
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27
Book / Working Paper
A superior hybrid cash-flow tax on corporations
Year:                     
2006
Person:  Zee, Howell H.
Publisher:  Washington, DC : IMF
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28
Book / Working Paper
Does Germany Collect Revenue from Taxing Capital Income?
Year:                     
2005
Person:  Becker, Johannes; Fuest, Clemens
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29
Book / Working Paper
Robustheit der Investitionsneutralität bedeutender theoretischer Steuersysteme
Year:                     
2005
Person:  Schneider, Dirk
Publisher:  Lohmar [u.a.] : Eul
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30
Article
Generalized cash-flow taxation
Year:                     
2004
Person:  Auerbach, Alan J.; Bradford, David F.
Published in:  Journal of public economics ; 88
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31
Article
Unternehmenserfolgsbesteuerung zwischen Einkommen und Konsum - Bestandsaufnahme und Anwendungsperspektiven
Year:                     
2004
Person:  Sigloch, Jochen
Published in:  Steuern, Rechnungslegung und Kapitalmarkt : Festschrift für Franz W. Wagner zum 60. Geburtstag
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32
Book / Working Paper
Choice of Tax Base Revisited: Cash Flow vs. Prepayment Approaches to Consumption Taxation
Year:                     
2003
Person:  Ahsan, Syed M.; Tsigaris, Panagiotis
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33
Book / Working Paper
Die Umsatzbesteuerung der Bankleistung im Einlagen- und Kreditgeschäft : Mängel und Alternativen unter besonderer Berücksichtigung einer Cash-Flow Umsatzbesteuerung (TCA-Modell)
Year:                     
2003
Person:  Schmidt, Ralph-Erich
Publisher:  Frankfurt am Main [u.a.] : Lang
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34
Article
Replacing the corporate income tax with a cash-flow tax
Year:                     
2003
Person:  Edwards, Chris
Published in:  The Cato journal : an interdisciplinary journal of public policy analysis ; 23
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35
Book / Working Paper
Cash-Flow-Steuer und Umsatzsteuer : eine ökonomische Analyse unter Einbezug der US-amerikanischen Reformüberlegungen
Year:                     
2003
Person:  Hiller, Matthias
Publisher:  Wiesbaden : Dt. Univ.-Verl.
Affiliated person:  Schreiber, Ulrich
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37
Article
Alternative forms of direct consumption taxes : the Croatian approach
Year:                     
2003
Person:  Zodrow, George R.
Published in:  Steuerpolitik : von der Theorie zur Praxis ; Festschrift für Manfred Rose ; mit 55 Tabellen
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38
Book / Working Paper
Choice of tax base revisited : cash flow vs. prepayment approaches to consumption taxation
Year:                     
2003
Person:  Ahsan, Syed M.; Tsigaris, Panagiotis
Publisher:  Munich : Univ., Center for Economic Studies [u.a.]
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39
Book / Working Paper
An Analysis of a Cash Flow Tax for Small Business
Year:                     
2002-12
Person:  Wilson, Peter
Institution:  Treasury, Government of New Zealand
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40
Article
Rent taxation when cost monitoring is imperfect
Year:                     
2002
Person:  Lund, Diderik
Published in:  Resource and energy economics ; 24
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41
Book / Working Paper
Generalized cash flow taxation
Year:                     
2001
Person:  Auerbach, Alan J.; Bradford, David F.
Publisher:  Munich : Univ., Center for Economic Center
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42
Article
Ökonomische Wirkungen der umsatzsteuerrechtlichen Behandlung von Warenkreditgeschäften
Year:                     
2001
Person:  Hiller, Matthias
Published in:  Umsatzsteuer-Rundschau : UR ; 50
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43
Book / Working Paper
Generalized cash flow taxation
Year:                     
2001
Person:  Auerbach, Alan J.; Bradford, David F.
Publisher:  Princeton, NJ : Center for Economic Policy Studies
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44
Book / Working Paper
Generalized cash flow taxation
Year:                     
2001
Person:  Auerbach, Alan A.; Bradford, David F.
Publisher:  Cambridge, Mass. : NBER
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45
Article
Der Cash-flow als Bemessungsgrundlage der Unternehmensbesteuerung
Year:                     
1999
Person:  Bach, Stefan
Published in:  Einkommen versus Konsum : Ansatzpunkte zur Steuerreformdiskussion ; mit 26 Tabellen
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46
Article
Eine Einkommensteuer muß eine konsumorientierte Steuer sein
Year:                     
1999
Person:  Wagner, Franz W.
Published in:  Einkommen versus Konsum : Ansatzpunkte zur Steuerreformdiskussion ; mit 26 Tabellen
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47
Article
Taxes on business profits
Year:                     
1999
Person:  Wenger, Ekkehard
Published in:  Tax reform for countries in transition to market economies
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48
Book / Working Paper
The Design of a Consumption Tax under Capital Risk
Year:                     
1998
Person:  Ahsan, Syed M.; Tsigaris, Peter
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49
Book / Working Paper
Cash-flow Steuer - eine Alternative?
Year:                     
1998
Person:  Piller, Siegfried
Publisher:  Wien : Service-Fachverl.
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50
Book / Working Paper
Rent taxation when cost transfers are possible, but costly
Year:                     
1998
Person:  Halvorsen, Hilde E.
Publisher:  Oslo
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