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~isPartOf:"Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)"
~isPartOf:"Derivatives & financial instruments"
~isPartOf:"FinanzArchiv : public finance analysis"
~isPartOf:"Fiscal studies : the journal of the Institute for Fiscal Studies"
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Capital income tax
92
Kapitalertragsteuer
92
Theorie
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Theory
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13
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13
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12
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Devereux, Michael P.
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Conference Capital Income Taxation - Policy Requirements for Europe <1999, München>
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Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
Derivatives & financial instruments
FinanzArchiv : public finance analysis
Fiscal studies : the journal of the Institute for Fiscal Studies
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144
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136
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121
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The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
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Journal of banking & finance
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The journal of finance : the journal of the American Finance Association
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Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
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The American economic review
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Economics letters
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Journal of economic dynamics & control
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Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
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The Canadian journal of economics
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Public finance review : PFR
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Europäische Hochschulschriften / 5
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Working paper series / Economic Policy Research Unit, Institute of Economics, University of Copenhagen
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Der Betrieb
16
Review of economic dynamics
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Finance and economics discussion series
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The accounting review : a publication of the American Accounting Association
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ECONIS (ZBW)
92
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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
Top tax progression and capital taxation in Germany
Jenderny, Katharina
- In:
FinanzArchiv : public finance analysis
78
(
2022
)
4
,
pp. 422-469
Persistent link: https://www.econbiz.de/10013485948
Saved in:
3
An annual wealth tax : pros and cons
Boadway, Robin W.
;
Pestieau, Pierre
- In:
FinanzArchiv : public finance analysis
77
(
2021
)
4
,
pp. 408-429
Persistent link: https://www.econbiz.de/10012813922
Saved in:
4
Tax elasticity estimates for capital stocks
Wen, Jean-François
;
Yilmaz, Fatih
- In:
FinanzArchiv : public finance analysis
76
(
2020
)
3
,
pp. 215-239
Persistent link: https://www.econbiz.de/10012602321
Saved in:
5
Dividend taxation and the cost of new share issues
Lindhe, Tobias
;
Södersten, Jan
- In:
FinanzArchiv : public finance analysis
72
(
2016
)
2
,
pp. 158-174
Persistent link: https://www.econbiz.de/10011509126
Saved in:
6
Optimal income redistribution and capital market integration
Yang, Hongyan
- In:
FinanzArchiv : public finance analysis
71
(
2015
)
4
,
pp. 460-473
Persistent link: https://www.econbiz.de/10011446906
Saved in:
7
Nonlinear dividend tax and the dynamics of the firm
Kari, Seppo
;
Laitila, Jussi
- In:
FinanzArchiv : public finance analysis
71
(
2015
)
2
,
pp. 153-177
Persistent link: https://www.econbiz.de/10011446938
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8
US dividend equivalents : final regulations subject repos and swaps to dividend tax
Carman, Paul
- In:
Derivatives & financial instruments
16
(
2014
)
2
,
pp. 87-93
Persistent link: https://www.econbiz.de/10010423423
Saved in:
9
Dividend withholding tax claims in the European Union
Bammens, Niels
;
Trippas, Dries
- In:
Derivatives & financial instruments
16
(
2014
)
1
,
pp. 18-27
Persistent link: https://www.econbiz.de/10010423471
Saved in:
10
Taxation of collective investment schemes
Vogelman, Gary
;
Beckert, Toinette
- In:
Derivatives & financial instruments
16
(
2014
)
4
,
pp. 192-203
Persistent link: https://www.econbiz.de/10011301081
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