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~isPartOf:"International tax and public finance"
~isPartOf:"The Scandinavian journal of economics"
~subject:"Kapitalertragsteuer"
~subject:"Optimal taxation"
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Kapitalertragsteuer
Optimal taxation
Einkommensteuer
149
Income tax
149
Theorie
92
Theory
92
Optimale Besteuerung
48
Steuerreform
22
Steuerwirkung
22
Tax effects
22
Tax reform
22
Arbeitsangebot
20
Labour supply
20
Redistribution
15
Umverteilung
15
Einkommensverteilung
14
Income distribution
14
Progressive taxation
14
Steuerprogression
14
Steuervermeidung
13
Tax avoidance
13
Elasticity
12
Elastizität
12
Steuervergünstigung
12
Tax incentive
12
Corporate income tax
11
Körperschaftsteuer
11
USA
11
United States
11
Capital income tax
8
Steuerwettbewerb
8
Tax competition
8
Criminal tax law
7
Elasticity of taxable income
7
Estimation
7
Schätzung
7
Steuerstrafrecht
7
Besteuerungsverfahren
6
Corporate taxation
6
Einkommen
6
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English
56
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Boadway, Robin W.
4
Cremer, Helmuth
4
Tuomala, Matti
4
Aronsson, Thomas
3
Blomquist, Nils Sören
3
Jacobs, Bas
3
Pestieau, Pierre
3
Sjögren, Tomas
3
Sørensen, Peter Birch
3
Apps, Patricia
2
Christiansen, Vidar
2
Cnossen, Sijbren
2
Creedy, John
2
Cuff, Katherine
2
Gahvari, Firouz
2
Gemmell, Norman
2
Micheletto, Luca
2
Rees, Ray
2
Tsadḳah, Efrayim
2
Aaberge, Rolf
1
Alstadsæter, Annette
1
Andrienko, Jurij
1
Baake, Pio
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Bastani, Spencer
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1
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1
Colombino, Ugo
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De Bonis, Valeria
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Dekker, Vincent
1
Dietz, Martin D.
1
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1
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International tax and public finance
The Scandinavian journal of economics
CESifo working papers
114
Journal of public economics
78
CESifo Working Paper Series
55
NBER working paper series
46
Working paper / National Bureau of Economic Research, Inc.
44
Journal of public economic theory
37
NBER Working Paper
37
Discussion paper series / IZA
34
Umeå economic studies
27
Discussion paper / Centre for Economic Policy Research
26
FinanzArchiv : public finance analysis
26
IZA Discussion Paper
25
CESifo Working Paper
21
Discussion paper
17
Discussion paper / Tinbergen Institute
17
National tax journal
17
Discussion papers / CEPR
16
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
13
Economics letters
13
Working paper
13
Working papers in economics
13
American economic journal : a journal of the American Economic Association
11
CORE discussion paper : DP
11
MPI Collective Goods Preprint
11
Working papers / Department of Economics, Uppsala University
11
Preprints of the Max Planck Institute for Research on Collective Goods
10
Public finance review : PFR
10
Economic modelling
9
Social choice and welfare
9
Working paper series
9
Europäische Hochschulschriften / 5
8
Journal of economic behavior & organization : JEBO
8
Journal of economics
8
Journal of monetary economics
8
Public finance
8
The economic journal : the journal of the Royal Economic Society
8
Working paper / Department of Economics, Uppsala University
8
Discussion paper / NHH, Department of Economics
7
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ECONIS (ZBW)
56
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1
Optimal linear income taxes and education subsidies under skill-biased technical change
Jacobs, Bas
;
Thuemmel, Uwe
- In:
International tax and public finance
30
(
2023
)
6
,
pp. 1529-1575
Persistent link: https://www.econbiz.de/10014437276
Saved in:
2
Rising markups and optimal redistributive taxation
Gürer, Eren
- In:
International tax and public finance
29
(
2022
)
5
,
pp. 1227-1259
Persistent link: https://www.econbiz.de/10013438521
Saved in:
3
Welfare-improving tax evasion
Canta, Chiara
;
Cremer, Helmuth
;
Gahvari, Firouz
- In:
The Scandinavian journal of economics
126
(
2024
)
1
,
pp. 98-126
Persistent link: https://www.econbiz.de/10014481116
Saved in:
4
The optimal earnings test and retirement behavior
Okada, Masayuki
- In:
International tax and public finance
30
(
2023
)
4
,
pp. 1036-1068
Persistent link: https://www.econbiz.de/10014335022
Saved in:
5
Income tax evasion : tax elasticity, welfare, and revenue
Gillman, Max
- In:
International tax and public finance
28
(
2021
)
3
,
pp. 533-566
Persistent link: https://www.econbiz.de/10012545593
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
Optimal tax policy under tax evasion
Oikonomidēs, Geōrgios
;
Philippopulos, Apostolēs
; …
- In:
International tax and public finance
27
(
2020
)
2
,
pp. 339-362
Persistent link: https://www.econbiz.de/10012226563
Saved in:
8
A microsimulation analysis of marginal welfare-improving income tax reforms for New Zealand
Creedy, John
;
Gemmell, Norman
;
Hérault, Nicolas
;
Mok, Penny
- In:
International tax and public finance
27
(
2020
)
2
,
pp. 409-434
Persistent link: https://www.econbiz.de/10012226566
Saved in:
9
A data‑driven procedure to determine the bunching window : an application to the Netherlands
Bosch, Nicole
;
Dekker, Vincent
;
Strohmaier, Kristina
- In:
International tax and public finance
27
(
2020
)
4
,
pp. 951-979
Persistent link: https://www.econbiz.de/10012292930
Saved in:
10
The elasticity of taxable income of individuals in couples
Creedy, John
;
Gemmell, Norman
- In:
International tax and public finance
27
(
2020
)
4
,
pp. 931-950
Persistent link: https://www.econbiz.de/10012292970
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