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isPartOf:"International tax and public finance"
~isPartOf:"Discussion paper / Centre for Economic Policy Research"
~subject:"Kapitalertragsteuer"
~subject:"Wertzuwachssteuer"
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Kapitalertragsteuer
Wertzuwachssteuer
Capital income tax
113
Theorie
88
Theory
88
Steuerwettbewerb
35
Tax competition
35
Optimal taxation
27
Optimale Besteuerung
27
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17
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7
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7
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7
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Keuschnigg, Christian
6
Alstadsæter, Annette
4
Bovenberg, Ary Lans
4
Nielsen, Søren Bo
4
Södersten, Jan
4
Devereux, Michael P.
3
Huber, Bernd
3
Huizinga, Harry
3
Jacobs, Bas
3
Kopczuk, Wojciech
3
Ogawa, Hikaru
3
Saez, Emmanuel
3
Schjelderup, Guttorm
3
Sørensen, Peter Birch
3
Wagner, Wolf
3
Zodrow, George R.
3
Bayındır-Upmann, Thorsten
2
Cnossen, Sijbren
2
Egger, Peter
2
Eijffinger, Sylvester C. W.
2
Hubbard, R. Glenn
2
Krueger, Dirk
2
Lindhe, Tobias
2
Runkel, Marco
2
Telle, Kjetil
2
Akai, Nobuo
1
Albis, Hippolyte d’
1
Alworth, Julian
1
Apel, Mikael
1
Arachi, Giampaolo
1
Araujo, Luis
1
Arvate, Paulo Roberto
1
Avi-Yonah, Reuven S.
1
Balli, Faruk
1
Barrios Cobos, Salvador
1
Bassetto, Marco
1
Basu, Parantap
1
Batina, Raymond G.
1
Bell, Leonie
1
Bjerksund, Petter
1
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International Institute of Public Finance
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International tax and public finance
Discussion paper / Centre for Economic Policy Research
NBER working paper series
184
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176
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151
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115
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93
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80
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62
FinanzArchiv : public finance analysis
53
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
43
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40
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40
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
39
CESifo Working Paper Series
36
The journal of finance : the journal of the American Finance Association
36
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
30
Journal of public economic theory
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The American economic review
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Der Betrieb
28
Journal of banking & finance
28
Economics letters
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Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
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SpringerLink / Bücher
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Europäische Hochschulschriften / 5
19
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Betriebs-Berater : BB
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Discussion paper / Center for Economic Research, Tilburg University
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Finance and economics discussion series
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The accounting review : a publication of the American Accounting Association
18
Review of economic dynamics
17
Working paper series / Economic Policy Research Unit, Institute of Economics, University of Copenhagen
17
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
16
The review of financial studies
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1
Investor asset valuation under a wealth tax and a capital income tax
Bjerksund, Petter
;
Schjelderup, Guttorm
- In:
International tax and public finance
29
(
2022
)
4
,
pp. 873-889
Persistent link: https://www.econbiz.de/10013438460
Saved in:
2
Withholding tax rates on dividends : symmetries versus asymmetries or single- versus multi-rated double tax treaties
Petkova, Kunka
- In:
International tax and public finance
28
(
2021
)
4
,
pp. 890-940
Persistent link: https://www.econbiz.de/10012617372
Saved in:
3
Ad valorem versus unit taxes on capital in a dynamic stochastic general equilibrium model
Chu, Shiou-Yen
;
Wu, Tsaur-Chin
- In:
International tax and public finance
30
(
2023
)
6
,
pp. 1435-1456
Persistent link: https://www.econbiz.de/10014437268
Saved in:
4
Taxing capital and labor when both factors are imperfectly mobile internationally
Albis, Hippolyte d’
;
Bénassy-Quéré, Agnès
- In:
International tax and public finance
29
(
2022
)
1
,
pp. 147-190
Persistent link: https://www.econbiz.de/10012817703
Saved in:
5
Labor market frictions, capital, taxes and employment
Lee, Kangoh
- In:
International tax and public finance
28
(
2021
)
6
,
pp. 1329-1359
Persistent link: https://www.econbiz.de/10012703974
Saved in:
6
Why the Norwegian shareholder income tax is neutral
Södersten, Jan
- In:
International tax and public finance
27
(
2020
)
1
,
pp. 32-37
Persistent link: https://www.econbiz.de/10012226498
Saved in:
7
Withholding-tax non-compliance : the case of cum-ex stock-market transactions
Büttner, Thiess
;
Holzmann, Carolin
;
Kreidl, Felix
; …
- In:
International tax and public finance
27
(
2020
)
6
,
pp. 1425-1452
Persistent link: https://www.econbiz.de/10012310888
Saved in:
8
Tax competition and the efficiency of "benefit-related" business taxes
Gugl, Elisabeth
;
Zodrow, George R.
- In:
International tax and public finance
26
(
2019
)
3
,
pp. 486-505
Persistent link: https://www.econbiz.de/10012231035
Saved in:
9
Investor taxation, firm heterogeneity and capital structure choice
Rünger, Silke
;
Niemann, Rainer
;
Haring, Magdalena
- In:
International tax and public finance
26
(
2019
)
4
,
pp. 719-757
Persistent link: https://www.econbiz.de/10012231203
Saved in:
10
Is capital taxation always harmful for economic growth?
Kate, Fabian ten
;
Milionis, Petros
- In:
International tax and public finance
26
(
2019
)
4
,
pp. 758-805
Persistent link: https://www.econbiz.de/10012231206
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