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~isPartOf:"Discussion papers / Helsinki Center of Economic Research : discussion paper"
~isPartOf:"International tax and public finance"
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Optimal taxation
Lohnsteuer
32
Theorie
32
Theory
32
Wage tax
32
Capital income tax
12
Kapitalertragsteuer
12
Optimale Besteuerung
8
Outsourcing
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Quellensteuer
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Withholding tax
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Bildungsinvestition
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Human capital investment
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Steuerreform
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Tax reform
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Employment effect
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Progressive taxation
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Arbeitsmarkt
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EU-Staaten
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Humankapital
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Discussion papers / Helsinki Center of Economic Research : discussion paper
International tax and public finance
CESifo working papers
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9
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9
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Second-best income taxation and education policy with endogenous human capital and borrowing constraints
Jacobs, Bas
;
Yang, Hongyan
- In:
International tax and public finance
23
(
2016
)
2
,
pp. 234-268
Persistent link: https://www.econbiz.de/10011592833
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2
Impacts of labor taxation with perfectly and imperfectly competitive domestic labor markets under flexible outsourcing
Koskela, Erkki
-
2009
Persistent link: https://www.econbiz.de/10003892932
Saved in:
3
Human capital and optimal positive taxation of capital income
Jacobs, Bas
;
Bovenberg, Ary Lans
- In:
International tax and public finance
17
(
2010
)
5
,
pp. 451-478
Persistent link: https://www.econbiz.de/10009247763
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4
Pareto-improving bequest taxation
Grossmann, Volker
;
Poutvaara, Panu
- In:
International tax and public finance
16
(
2009
)
5
,
pp. 647-669
Persistent link: https://www.econbiz.de/10003929244
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5
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
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6
A note on intertemporal fiscal competition and redistribution
Kellermann, Kersten
- In:
International tax and public finance
13
(
2006
)
2/3
,
pp. 151-161
Persistent link: https://www.econbiz.de/10003316903
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7
Income taxation and finite horizons in a human capital model
Echevarría, Cruz A.
;
Iza, Amaia
- In:
International tax and public finance
7
(
2000
)
6
,
pp. 654-689
Persistent link: https://www.econbiz.de/10001538072
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8
Education, mobility of labour and tax competition
Poutvaara, Panu
- In:
International tax and public finance
7
(
2000
)
6
,
pp. 699-719
Persistent link: https://www.econbiz.de/10001538074
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