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person:"Kiesewetter, Dirk"
~person:"Alm, James"
~person:"Simula, Laurent"
~type_genre:"Aufsatz in Zeitschrift"
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Search: subject_exact:"Einkommensteuerrichtlinie"
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Einkommensteuer
40
Income tax
40
Theorie
15
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11
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11
Optimal taxation
10
Optimale Besteuerung
10
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Aufsatz in Zeitschrift
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40
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30
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Kiesewetter, Dirk
Alm, James
Simula, Laurent
Creedy, John
48
Boadway, Robin W.
28
Slemrod, Joel
26
Aronsson, Thomas
22
Gemmell, Norman
21
Lambert, Peter J.
20
Saez, Emmanuel
20
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18
Fuest, Clemens
18
Guo, Jang-ting
18
Onrubia, Jorge
17
Bach, Stefan
16
Kaplow, Louis
16
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15
Cremer, Helmuth
15
Gahvari, Firouz
15
Pellegrino, Simone
15
Tuomala, Matti
15
Brett, Craig
14
Sanz, José Félix
14
Lehmann, Etienne
13
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13
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12
Jacobs, Bas
12
Weymark, John Allan
12
Micheletto, Luca
11
Trannoy, Alain
11
Colombino, Ugo
10
Heim, Bradley T.
10
Krause, Alan
10
López Laborda, Julio
10
Peichl, Andreas
10
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10
Sjögren, Tomas
10
Wallace, Sally
10
Berliant, Marcus C.
9
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9
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Betriebs-Berater : BB
2
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ECONIS (ZBW)
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1
Race, ethnicity, and taxation of the family : the many shades of the marriage penalty/bonus
Alm, James
;
Leguizamon, Sebastian
;
Leguizamon, Susane
- In:
National tax journal
76
(
2023
)
3
,
pp. 525-560
Persistent link: https://www.econbiz.de/10014387923
Saved in:
2
Gini and optimal income taxation by rank
Simula, Laurent
;
Trannoy, Alain
- In:
American economic journal
14
(
2022
)
3
,
pp. 352-379
Persistent link: https://www.econbiz.de/10014228154
Saved in:
3
Is high-skilled migration harmful to tax systems’ progressivity : understanding how migration responds to tax changes will aid in setting the progressivity of a tax system
Simula, Laurent
;
Trannoy, Alain
-
2018
Decreased transportation costs have led to the transmission of ideas and values across national borders that has helped reduce the barriers to international labor mobility. In this context, high-skilled individuals are more likely to vote with their feet in response to high income taxes. It is...
Persistent link: https://www.econbiz.de/10011785414
Saved in:
4
Income shifting as income creation?
Selin, Håkan
;
Simula, Laurent
- In:
Journal of public economics
182
(
2020
),
pp. 1-13
Persistent link: https://www.econbiz.de/10012583578
Saved in:
5
Marginal deadweight loss when the income tax is nonlinear
Blomquist, Nils Sören
;
Simula, Laurent
- In:
Journal of econometrics
211
(
2019
)
1
,
pp. 47-60
Persistent link: https://www.econbiz.de/10012303595
Saved in:
6
Is the Haig-Simons standard dead? : the uneasy case for a comprehensive income tax
Alm, James
- In:
National tax journal
71
(
2018
)
2
,
pp. 379-398
Persistent link: https://www.econbiz.de/10011905675
Saved in:
7
What drives state tax reforms?
Alm, James
;
Dronyk-Trosper, Trey
;
Sheffrin, Steven M.
- In:
Public finance review : PFR
45
(
2017
)
4
,
pp. 443-457
Persistent link: https://www.econbiz.de/10011703756
Saved in:
8
Perception of income tax rates : evidence from Germany
Blaufus, Kay
;
Bob, Jonathan
;
Hundsdoerfer, Jochen
; …
- In:
European journal of law and economics
40
(
2015
)
3
,
pp. 457-478
Persistent link: https://www.econbiz.de/10011473978
Saved in:
9
Whither the marrige tax?
Alm, James
;
Leguizamon, J. Sebastian
- In:
National tax journal
68
(
2015
)
2
,
pp. 251-280
Persistent link: https://www.econbiz.de/10011404257
Saved in:
10
Does an uncertain tax system encourage "aggressive tax planning"?
Alm, James
- In:
Economic analysis and policy : EAP ; journal of the …
44
(
2014
)
1
,
pp. 30-38
Persistent link: https://www.econbiz.de/10011481787
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