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isPartOf:"International tax and public finance"
~person:"Christiansen, Vidar"
~person:"Cnossen, Sijbren"
~subject:"Kapitalertragsteuer"
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Kapitalertragsteuer
Capital income tax
3
Einkommensteuer
2
Income tax
2
Steuerreform
2
Tax reform
2
Allowance for corporate equity
1
Besteuerungsprinzip
1
Capital gains tax
1
Comprehensive business income tax
1
Corporate income tax
1
Corporate taxation
1
Corporation tax
1
Destination-based cash flow tax
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Dual income tax
1
Duale Einkommensteuer
1
EU countries
1
EU tax law
1
EU-Staaten
1
EU-Steuerrecht
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European Union
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Gewinnverlagerung
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Income shifting
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Körperschaftsteuer
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Lohnsteuer
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Netherlands
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Niederlande
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Occupational qualification
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Optimal taxation
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Optimale Besteuerung
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Qualifikation
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Rate of return allowance
1
Tax coordination
1
Taxation principle
1
Theorie
1
Theory
1
Unternehmensbesteuerung
1
Vermögensteuer
1
Wage tax
1
Wealth tax
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Christiansen, Vidar
Cnossen, Sijbren
Södersten, Jan
4
Huber, Bernd
3
Ogawa, Hikaru
3
Sørensen, Peter Birch
3
Zodrow, George R.
3
Bayındır-Upmann, Thorsten
2
Bovenberg, Ary Lans
2
Devereux, Michael P.
2
Lindhe, Tobias
2
Runkel, Marco
2
Schjelderup, Guttorm
2
Akai, Nobuo
1
Albis, Hippolyte d’
1
Alstadsæter, Annette
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
Bjerksund, Petter
1
Bjorvatn, Kjetil
1
Bucovetsky, Sam
1
Bénassy-Quéré, Agnès
1
Bösenberg, Simon
1
Büttner, Thiess
1
Chu, Shiou-Yen
1
Cremer, Helmuth
1
De Donder, Philippe
1
Delorme, François
1
Dietz, Martin D.
1
Dincer, Oguzhan C.
1
Echevarría, Cruz A.
1
Edenhofer, Ottmar
1
Edgerton, Jesse
1
Egger, Peter
1
Eggert, Wolfgang
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International tax and public finance
CESifo working papers
3
Openbare uitgaven : zin en omvang van de overheidsuitgaven ; publikatie van de Stichting Instituut voor Onderzoek van Overheidsuitgaven te 's-Gravenhage
2
Warwick economic research papers
2
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
1
Economisch statistische berichten : ESB
1
FinanzArchiv : public finance analysis
1
Finnish economic papers
1
Oxford economic papers
1
Public finance and public policy in the new century
1
Research memorandum / Erasmus University, Research Centre for Economic Policy
1
Taxing capital income in the European Union : issues and options for reform
1
The Geneva papers on risk and insurance theory
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Corporation taxes in the European Union : slowly moving toward comprehensive business income taxation?
Cnossen, Sijbren
- In:
International tax and public finance
25
(
2018
)
3
,
pp. 808-840
Persistent link: https://www.econbiz.de/10012033137
Saved in:
2
On taxing capital income with income shifting
Christiansen, Vidar
;
Tuomala, Matti
- In:
International tax and public finance
15
(
2008
)
4
,
pp. 527-545
Persistent link: https://www.econbiz.de/10003729158
Saved in:
3
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
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