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~isPartOf:"International tax and public finance"
~isPartOf:"Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften"
~subject:"Capital income tax"
~subject:"Lohnsteuer"
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Search: subject_exact:"Capital yield tax"
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Capital income tax
Lohnsteuer
Kapitalertragsteuer
93
Theorie
71
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71
Steuerwettbewerb
30
Tax competition
30
Optimal taxation
15
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4
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1
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International tax and public finance
Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
NBER working paper series
144
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136
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121
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30
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The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
27
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25
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Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
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Der Betrieb
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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)
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ECONIS (ZBW)
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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
Withholding tax rates on dividends : symmetries versus asymmetries or single- versus multi-rated double tax treaties
Petkova, Kunka
- In:
International tax and public finance
28
(
2021
)
4
,
pp. 890-940
Persistent link: https://www.econbiz.de/10012617372
Saved in:
3
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:
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
Labor market frictions, capital, taxes and employment
Lee, Kangoh
- In:
International tax and public finance
28
(
2021
)
6
,
pp. 1329-1359
Persistent link: https://www.econbiz.de/10012703974
Saved in:
6
Why the Norwegian shareholder income tax is neutral
Södersten, Jan
- In:
International tax and public finance
27
(
2020
)
1
,
pp. 32-37
Persistent link: https://www.econbiz.de/10012226498
Saved in:
7
Withholding-tax non-compliance : the case of cum-ex stock-market transactions
Büttner, Thiess
;
Holzmann, Carolin
;
Kreidl, Felix
; …
- In:
International tax and public finance
27
(
2020
)
6
,
pp. 1425-1452
Persistent link: https://www.econbiz.de/10012310888
Saved in:
8
Tax competition and the efficiency of "benefit-related" business taxes
Gugl, Elisabeth
;
Zodrow, George R.
- In:
International tax and public finance
26
(
2019
)
3
,
pp. 486-505
Persistent link: https://www.econbiz.de/10012231035
Saved in:
9
Investor taxation, firm heterogeneity and capital structure choice
Rünger, Silke
;
Niemann, Rainer
;
Haring, Magdalena
- In:
International tax and public finance
26
(
2019
)
4
,
pp. 719-757
Persistent link: https://www.econbiz.de/10012231203
Saved in:
10
Is capital taxation always harmful for economic growth?
Kate, Fabian ten
;
Milionis, Petros
- In:
International tax and public finance
26
(
2019
)
4
,
pp. 758-805
Persistent link: https://www.econbiz.de/10012231206
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