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~isPartOf:"Fiscal studies : the journal of the Institute for Fiscal Studies"
~subject:"Capital income tax"
~type_genre:"Aufsatz in Zeitschrift"
~type_genre:"Sammelwerk"
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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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13
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Aufsatz in Zeitschrift
Sammelwerk
Article in journal
13
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English
13
Author
All
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
International tax and public finance
84
Journal of public economics
75
National tax journal
52
FinanzArchiv : public finance analysis
48
Journal of public economic theory
30
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
27
Journal of banking & finance
25
The journal of finance : the journal of the American Finance Association
24
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
24
The American economic review
23
Economics letters
22
Journal of economic dynamics & control
21
The Canadian journal of economics
19
Derivatives & financial instruments
18
Public finance review : PFR
18
Der Betrieb
16
Review of economic dynamics
16
The accounting review : a publication of the American Accounting Association
15
Macroeconomic dynamics
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
International review of economics & finance : IREF
12
Journal of macroeconomics
12
Journal of monetary economics
12
Journal of urban economics
12
European economic review : EER
11
Journal of economic theory
11
Journal of financial economics
11
Pacific-Basin finance journal
11
European taxation : official journal of the Confédération Fiscale Européenne
10
Intertax : international tax review
10
Journal of accounting & economics
10
Journal of financial and quantitative analysis : JFQA
10
The journal of corporate finance : contracting, governance and organization
10
The review of financial studies
10
Finanz-Betrieb : FB ; Zeitschrift für Unternehmensfinanzierung und Finanzmanagement
9
International economic review
9
Journal of economics
9
New Zealand journal of taxation law and policy
9
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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
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:
6
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:
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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