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subject:"Körperschaftsteuer"
~isPartOf:"International tax and public finance"
~isPartOf:"The journal of corporate finance : contracting, governance and organization"
~type_genre:"Aufsatz in Zeitschrift"
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Search: subject_exact:"Abgeltungssteuer"
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Körperschaftsteuer
Capital income tax
94
Kapitalertragsteuer
94
Theorie
70
Theory
70
Steuerwettbewerb
30
Tax competition
30
Dividend
19
Dividende
19
Optimal taxation
15
Optimale Besteuerung
15
Capital mobility
13
Kapitalmobilität
13
Steuerwirkung
11
Tax effects
11
Corporate income tax
8
Corporate taxation
8
Unternehmensbesteuerung
8
Einkommensteuer
7
Income tax
7
Lohnsteuer
7
Steuerreform
7
Tax reform
7
Wage tax
7
Capital structure
6
Dual income tax
6
Duale Einkommensteuer
6
Kapitalstruktur
6
Kleine offene Volkswirtschaft
6
Offene Volkswirtschaft
6
Open economy
6
Overlapping Generations
6
Overlapping generations
6
Small open economy
6
Auslandsinvestition
5
Besteuerungsprinzip
5
Eigentümerstruktur
5
Foreign investment
5
Norway
5
Norwegen
5
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8
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Aufsatz in Zeitschrift
Article in journal
8
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English
8
Author
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Sørensen, Peter Birch
2
Cnossen, Sijbren
1
Govendir, Brett
1
Korkeamaki, Timo
1
Lanis, Roman
1
Liesegang, Caterina
1
Liljeblom, Eva
1
McClure, Ross
1
McKeehan, Margaret K.
1
Pasternack, Daniel
1
Runkel, Marco
1
Södersten, Jan
1
Wells, Peter
1
Zodrow, George R.
1
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International tax and public finance
The journal of corporate finance : contracting, governance and organization
National tax journal
7
Journal of public economics
4
Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
4
Contemporary economics
3
European taxation : official journal of the Confédération Fiscale Européenne
3
Intertax : international tax review
3
Betriebs-Berater : BB
2
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
2
Der Betrieb
2
FinanzArchiv : public finance analysis
2
Fiscal studies : the journal of the Institute for Fiscal Studies
2
Pacific-Basin finance journal
2
Public finance review : PFR
2
Rivista di diritto finanziario e scienza delle finanze
2
The accounting review : a publication of the American Accounting Association
2
Accounting and taxation review : A&TR
1
Applied economics
1
Aussenwirtschaft : schweizerische Zeitschrift für internationale Wirtschaftsbeziehungen ; the Swiss review of international economic relations
1
Australian tax forum : a journal of taxation policy, law and reform
1
Berichte über Landwirtschaft : Zeitschrift für Agrarpolitik und Landwirtschaft
1
Bilanzbuchhalter und Controller : BC ; Fachzeitschrift für Führungskräfte im Finanz- und Rechnungswesen und Controlling ; Organ des Bundesverbandes der Bilanzbuchhalter und Controller e.V., BVBB
1
Business and Economic Research : BER
1
Cahiers économiques de Bruxelles
1
Canadian tax journal
1
China journal of accounting research : CJAR
1
Deutsche Steuer-Zeitung : DStZ
1
Die Bank
1
EC tax review
1
Economia : revista da ANPEC
1
Economic review
1
Economisch statistische berichten : ESB
1
Finanz-Rundschau Ertragsteuerrecht : FR
1
Finnish economic papers
1
Global finance journal
1
IFO-Studien : Zeitschrift für empirische Wirtschaftsforschung
1
Intereconomics : review of European economic policy
1
International economic review
1
International journal of economic theory
1
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ECONIS (ZBW)
8
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1
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:
2
Tax competition and fiscal equalization under corporate income taxation
Liesegang, Caterina
;
Runkel, Marco
- In:
International tax and public finance
25
(
2018
)
2
,
pp. 311-324
Persistent link: https://www.econbiz.de/10012033055
Saved in:
3
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:
4
The impact of dividend imputation on corporate tax avoidance : the case of shareholder value
McClure, Ross
;
Lanis, Roman
;
Wells, Peter
;
Govendir, Brett
- In:
The journal of corporate finance : contracting, …
48
(
2018
),
pp. 492-514
Persistent link: https://www.econbiz.de/10011806102
Saved in:
5
Balancing act : weighing the factors affecting the taxation of capital income in a small open economy
McKeehan, Margaret K.
;
Zodrow, George R.
- In:
International tax and public finance
24
(
2017
)
1
,
pp. 1-35
Persistent link: https://www.econbiz.de/10011799833
Saved in:
6
Tax reform and payout policy : do shareholder clienteles or payout policy adjust?
Korkeamaki, Timo
;
Liljeblom, Eva
;
Pasternack, Daniel
- In:
The journal of corporate finance : contracting, …
16
(
2010
)
4
,
pp. 572-587
Persistent link: https://www.econbiz.de/10008649199
Saved in:
7
Neutral taxation of shareholder income
Sørensen, Peter Birch
- In:
International tax and public finance
12
(
2005
)
6
,
pp. 777-801
Persistent link: https://www.econbiz.de/10003199061
Saved in:
8
From the global income tax to the dual income tax : recent tax reforms in the Nordic countries
Sørensen, Peter Birch
- In:
International tax and public finance
1
(
1994
)
1
,
pp. 57-79
Persistent link: https://www.econbiz.de/10001166478
Saved in:
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