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~source:"econis"
~subject:"Unternehmensbesteuerung"
~type:"article"
~type:"journal"
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Unternehmensbesteuerung
Capital income tax
2,117
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International tax and public finance
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7
National tax journal
5
FinanzArchiv : public finance analysis
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2
Capital taxation after EU enlargement : January 21, 2005
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CESifo economic studies : CESifo, a joint initiative of the University of Munich's Center for Economic Studies and the Ifo Institute
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Capital market effects of taxes and corporate tax avoidance
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China journal of accounting research : CJAR
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Deutsche Steuer-Zeitung : DStZ
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Die Besteuerung der Kapitaleinkünfte : Beiträge zur Betriebswirtschaftlichen Steuerlehre
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Die Unternehmensteuerreform 2008 : [Erläuterungen und Gestaltungshinweise]
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Dimensions of competitiveness
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Economia : revista da ANPEC
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Essays on macroeconomic policies and financial frictions
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European journal of political economy
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Finanz-Rundschau Ertragsteuerrecht : FR
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Global business & economics review
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1
The effect of an allowance for corporate equity on capital structure : evidence from Austria
Petutschnig, Matthias
;
Rünger, Silke
- In:
Public finance review : PFR
50
(
2022
)
5
,
pp. 597-642
Persistent link: https://www.econbiz.de/10013388963
Saved in:
2
The dividend puzzle a progress report by Steven v. Mann (1989) : a review with insights from Philippines’ new corporate tax law
Conales, Madelle
- In:
Business and Economic Research : BER
12
(
2022
)
2
,
pp. 1-10
Persistent link: https://www.econbiz.de/10013473964
Saved in:
3
The effect of shareholder scrutiny on corporate tax behavior : evidence from shareholder tax litigation
Donelson, Dain C.
;
Glenn, Jennifer L.
;
McGuire, Sean T.
; …
- In:
Contemporary accounting research : the journal of the …
41
(
2024
)
1
,
pp. 163-194
Persistent link: https://www.econbiz.de/10014517881
Saved in:
4
Thin capitalisation, effective tax rate and performance of multinational companies in Nigeria
Otuya, Sunday
;
Omoye, A. S.
- In:
Accounting and taxation review : A&TR
5
(
2021
)
1
,
pp. 45-59
Persistent link: https://www.econbiz.de/10012610794
Saved in:
5
The taxation of business income in the global economy
Auerbach, Alan J.
- In:
NBER reporter online
(
2021
)
3
,
pp. 1-7
Persistent link: https://www.econbiz.de/10012672240
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6
Preferential corporate income tax treatment : valuation in the market portfolio
Yoo, Junwook
- In:
International journal of economic theory
19
(
2023
)
3
,
pp. 450-470
Persistent link: https://www.econbiz.de/10014335555
Saved in:
7
When estimated economic effects fail the sniff test : tax examples
Gravelle, Jane G.
- In:
National tax journal
76
(
2023
)
3
,
pp. 621-645
Persistent link: https://www.econbiz.de/10014387927
Saved in:
8
Dividend taxation and the ownership structure of private firms
Hillmann, Lisa
- In:
The journal of corporate finance : contracting, …
79
(
2023
),
pp. 1-28
Persistent link: https://www.econbiz.de/10014251008
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9
Use it or lose it : efficiency and redistributional effects of wealth taxation
Guvenen, Fatih
;
Kambourov, Gueorgui
;
Kuruşçu, Burhanettin
- In:
The quarterly journal of economics
138
(
2023
)
2
,
pp. 835-894
Persistent link: https://www.econbiz.de/10014319788
Saved in:
10
Optimal corporate taxation under financial frictions
Dávila, Eduardo
;
Hébert, Benjamin
- In:
The review of economic studies : RES
90
(
2023
)
4
,
pp. 1893-1933
Persistent link: https://www.econbiz.de/10014320481
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