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Optimal taxation
Capital income tax
89
Kapitalertragsteuer
89
Theorie
74
Theory
74
Steuerwettbewerb
30
Tax competition
30
Optimale Besteuerung
18
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13
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11
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11
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Aiyagari, Sudhakar Rao
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Albis, Hippolyte d’
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1
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1
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1
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International tax and public finance
Journal of political economy
CESifo working papers
31
NBER working paper series
24
Journal of public economics
23
NBER Working Paper
21
Working paper / National Bureau of Economic Research, Inc.
21
Working paper
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CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
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FinanzArchiv : public finance analysis
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1
Investor asset valuation under a wealth tax and a capital income tax
Bjerksund, Petter
;
Schjelderup, Guttorm
- In:
International tax and public finance
29
(
2022
)
4
,
pp. 873-889
Persistent link: https://www.econbiz.de/10013438460
Saved in:
2
Ad valorem versus unit taxes on capital in a dynamic stochastic general equilibrium model
Chu, Shiou-Yen
;
Wu, Tsaur-Chin
- In:
International tax and public finance
30
(
2023
)
6
,
pp. 1435-1456
Persistent link: https://www.econbiz.de/10014437268
Saved in:
3
Pareto-improving optimal capital and labor taxes
Greulich, Katharina
;
Laczó, Sarolta
;
Marcet, Albert
- In:
Journal of political economy
131
(
2023
)
7
,
pp. 1904-1946
Persistent link: https://www.econbiz.de/10014317440
Saved in:
4
Taxing capital and labor when both factors are imperfectly mobile internationally
Albis, Hippolyte d’
;
Bénassy-Quéré, Agnès
- In:
International tax and public finance
29
(
2022
)
1
,
pp. 147-190
Persistent link: https://www.econbiz.de/10012817703
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
Optimal tax on capital inflows discriminated by debt-risk profile
Parra-Polania, Julian A.
;
Vargas, Carmiña O.
- In:
International tax and public finance
22
(
2015
)
1
,
pp. 102-119
Persistent link: https://www.econbiz.de/10011303727
Saved in:
7
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
Saved in:
8
Capital taxation and ownership when markets are incomplete
Farhi, Emmanuel
- In:
Journal of political economy
118
(
2010
)
5
,
pp. 908-948
Persistent link: https://www.econbiz.de/10009238311
Saved in:
9
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
Saved in:
10
The theory of optimal taxation : what is the policy relevance?
Sørensen, Peter Birch
- In:
International tax and public finance
14
(
2007
)
4
,
pp. 383-406
Persistent link: https://www.econbiz.de/10003521318
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