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subject:"Optimale Besteuerung"
~isPartOf:"Fiscal studies : the journal of the Institute for Fiscal Studies"
~subject:"Capital income tax"
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Optimale Besteuerung
Capital income tax
Kapitalertragsteuer
13
EU countries
3
EU tax law
3
EU-Staaten
3
EU-Steuerrecht
3
Großbritannien
3
Steuerpolitik
3
Tax policy
3
United Kingdom
3
Corporate income tax
2
Corporate taxation
2
Deutschland
2
Dividend
2
Dividende
2
Einkommensteuer
2
Germany
2
Income tax
2
Körperschaftsteuer
2
Steuerinzidenz
2
Steuerreform
2
Tax incidence
2
Tax reform
2
Unternehmensbesteuerung
2
1980-1998
1
Austria
1
Belgien
1
Belgium
1
Bond market
1
Capital gains tax
1
Consumption-based taxation
1
Corporate finance
1
Cross-border tax evasion
1
Czech Republic
1
Excise tax
1
Financial market
1
Financial product
1
Finanzmarkt
1
Finanzprodukt
1
France
1
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Article
13
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13
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13
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English
13
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Devereux, Michael P.
2
Griffith, Rachel
2
Haufler, Andreas
2
Arachi, Giampaolo
1
Auerbach, Alan J.
1
Becker, Johannes
1
Bond, Stephen
1
Chennells, Lucy
1
D'Antoni, Massimo
1
Freeman, Harold
1
Fuest, Clemens
1
Keuschnigg, Christian
1
Klautke, Tina
1
Polito, Vito
1
Robson, Mark H.
1
Weichenrieder, Alfons J.
1
Wood, Richard
1
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Fiscal studies : the journal of the Institute for Fiscal Studies
NBER working paper series
145
Working paper / National Bureau of Economic Research, Inc.
136
NBER Working Paper
121
CESifo working papers
111
International tax and public finance
85
Journal of public economics
76
Working paper
55
National tax journal
54
FinanzArchiv : European journal of public finance
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
The journal of finance : the journal of the American Finance Association
26
Journal of banking & finance
25
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
24
The American economic review
23
Economics letters
22
Journal of economic dynamics & control
22
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
20
The Canadian journal of economics
19
Derivatives & financial instruments
18
Discussion paper / Center for Economic Research, Tilburg University
18
Public finance review : PFR
18
Review of economic dynamics
18
Europäische Hochschulschriften / 5
17
Working paper series / Economic Policy Research Unit, Institute of Economics, University of Copenhagen
17
Der Betrieb
16
Finance and economics discussion series
16
The accounting review : a publication of the American Accounting Association
16
IMF working papers
15
Macroeconomic dynamics
14
SpringerLink / Bücher
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
IMF working paper
13
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ECONIS (ZBW)
13
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1
Taxation of capital gains upon accrual : is it really more efficient than realisation?
Arachi, Giampaolo
;
D'Antoni, Massimo
- In:
Fiscal studies : the journal of the Institute for …
43
(
2022
)
1
,
pp. 39-61
Persistent link: https://www.econbiz.de/10013187760
Saved in:
2
The design of capital income taxation : reflections on the Mirrlees review
Keuschnigg, Christian
- In:
Fiscal studies : the journal of the Institute for …
32
(
2011
)
3
,
pp. 437-452
Persistent link: https://www.econbiz.de/10009316277
Saved in:
3
Interest income tax evasion, the EU savings directive and capital market effects
Klautke, Tina
;
Weichenrieder, Alfons J.
- In:
Fiscal studies : the journal of the Institute for …
31
(
2010
)
1
,
pp. 151-170
Persistent link: https://www.econbiz.de/10003969925
Saved in:
4
Measuring the effective tax burden in the real world
Polito, Vito
- In:
Fiscal studies : the journal of the Institute for …
30
(
2009
)
2
,
pp. 247-278
Persistent link: https://www.econbiz.de/10003915897
Saved in:
5
Financial capital and taxation policy
Wood, Richard
- In:
Fiscal studies : the journal of the Institute for …
27
(
2006
)
2
,
pp. 127-155
Persistent link: https://www.econbiz.de/10003327572
Saved in:
6
The future of capital income taxation
Auerbach, Alan J.
- In:
Fiscal studies : the journal of the Institute for …
27
(
2006
)
4
,
pp. 399-420
Persistent link: https://www.econbiz.de/10003393647
Saved in:
7
Does Germany collect revenue from taxing the normal return to capital?
Becker, Johannes
;
Fuest, Clemens
- In:
Fiscal studies : the journal of the Institute for …
26
(
2005
)
4
,
pp. 491-511
Persistent link: https://www.econbiz.de/10003223787
Saved in:
8
Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU
Haufler, Andreas
- In:
Fiscal studies : the journal of the Institute for …
20
(
1999
)
2
,
pp. 133-153
Persistent link: https://www.econbiz.de/10001441972
Saved in:
9
Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU: a comment
Devereux, Michael P.
- In:
Fiscal studies : the journal of the Institute for …
20
(
1999
)
2
,
pp. 155-161
Persistent link: https://www.econbiz.de/10001441975
Saved in:
10
A note on the taxation of capital income in the Czech Republic and Poland
Griffith, Rachel
- In:
Fiscal studies : the journal of the Institute for …
17
(
1996
)
3
,
pp. 91-103
Persistent link: https://www.econbiz.de/10001204219
Saved in:
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