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isPartOf:"International tax and public finance"
~isPartOf:"Europäische Hochschulschriften / 5"
~isPartOf:"The American economic review"
~subject:"Kapitalertragsteuer"
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Search: subject_exact:"Kapitalgewinnsteuer"
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Kapitalertragsteuer
Capital income tax
124
Theorie
88
Theory
88
Steuerwettbewerb
32
Tax competition
32
USA
25
United States
25
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21
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21
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20
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Einkommensteuer
18
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Wertzuwachssteuer
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Kleine offene Volkswirtschaft
7
Körperschaftsteuer
7
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Norwegen
7
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7
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7
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109
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Gordon, Roger H.
5
Södersten, Jan
4
Auerbach, Alan J.
3
Bovenberg, Ary Lans
3
Huber, Bernd
3
Ogawa, Hikaru
3
Sørensen, Peter Birch
3
Zodrow, George R.
3
Bayındır-Upmann, Thorsten
2
Cnossen, Sijbren
2
Devereux, Michael P.
2
Fleischmann, Michael S.
2
Halfar, Bernd
2
Hassett, Kevin A.
2
Hawlitzky, Jürgen
2
Jochum, Dieter
2
Lindhe, Tobias
2
Priem, Dagmar
2
Runkel, Marco
2
Schjelderup, Guttorm
2
Slemrod, Joel
2
Wiswesser, Rolf
2
Wolff, Thomas
2
Akai, Nobuo
1
Albis, Hippolyte d’
1
Alstadsæter, Annette
1
Altig, David
1
Alworth, Julian
1
Apel, Mikael
1
Arachi, Giampaolo
1
Araujo, Luis
1
Arvate, Paulo Roberto
1
Avi-Yonah, Reuven S.
1
Batina, Raymond G.
1
Bernheim, Bert Douglas
1
Bjerksund, Petter
1
Bjorvatn, Kjetil
1
Brähler, Katharina
1
Bucovetsky, Sam
1
Burman, Leonard E.
1
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International Institute of Public Finance
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International tax and public finance
Europäische Hochschulschriften / 5
The American economic review
NBER working paper series
144
Working paper / National Bureau of Economic Research, Inc.
143
NBER Working Paper
121
CESifo working papers
110
Journal of public economics
77
Working paper
55
National tax journal
54
FinanzArchiv : public finance analysis
48
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
40
Discussion paper
39
Working paper series
37
CESifo Working Paper Series
33
Journal of public economic theory
30
Discussion paper / Centre for Economic Policy Research
29
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
27
Journal of banking & finance
25
The journal of finance : the journal of the American Finance Association
25
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
24
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
22
Economics letters
22
Journal of economic dynamics & control
21
The Canadian journal of economics
19
Derivatives & financial instruments
18
Discussion paper / Center for Economic Research, Tilburg University
18
Public finance review : PFR
18
SpringerLink / Bücher
17
Working paper series / Economic Policy Research Unit, Institute of Economics, University of Copenhagen
17
Der Betrieb
16
Review of economic dynamics
16
Finance and economics discussion series
15
The accounting review : a publication of the American Accounting Association
15
IMF working papers
14
Macroeconomic dynamics
14
Betriebs-Berater : BB
13
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
13
Fiscal studies : the journal of the Institute for Fiscal Studies
13
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ECONIS (ZBW)
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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
Positive long-run capital taxation : Chamley-Judd revisited
Straub, Ludwig
;
Werning, Iván
- In:
The American economic review
110
(
2020
)
1
,
pp. 86-119
Persistent link: https://www.econbiz.de/10012205843
Saved in:
7
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:
8
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:
9
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:
10
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
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