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~subject:"Deutschland"
~subject:"Kapitalertragsteuer"
~subject:"Steuerinzidenz"
~type_genre:"Aufsatz in Zeitschrift"
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Search: subject_exact:"Direct consumption-based taxation"
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Deutschland
Kapitalertragsteuer
Steuerinzidenz
Consumption-based taxation
93
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93
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59
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59
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1
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1
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1
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1
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1
Heinhold, Michael
1
Hüsing, Silke
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Löhr, Dirk
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Schmalenbach business review : sbr
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ECONIS (ZBW)
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1
The incidence of non-linear price-dependent consumption taxes
Carbonnier, Clément
- In:
Journal of public economics
118
(
2014
),
pp. 111-119
Persistent link: https://www.econbiz.de/10010491008
Saved in:
2
Consumption smoothing and the measured regressivity of consumption taxes
Athreya, Kartik B.
;
Reilly, Devin
- In:
Economic quarterly
95
(
2009
)
1
,
pp. 75-100
Persistent link: https://www.econbiz.de/10008939692
Saved in:
3
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:
4
Efficiency and distribution effects of a revenue-neutral income tax reform
Heer, Burkhard
;
Trede, Mark
- In:
Journal of macroeconomics
25
(
2003
)
1
,
pp. 87-107
Persistent link: https://www.econbiz.de/10001751001
Saved in:
5
Das konsumorientierte System der Ertragbesteuerung als gesellschaftspolitische Vision
Löhr, Dirk
- In:
Zeitschrift für Sozialökonomie : ZfSÖ
37
(
2000
),
pp. 31-42
Persistent link: https://www.econbiz.de/10001521729
Saved in:
6
Consumption-based tax systems and investment neutrality: does the corporation income tax depreciation method impact investment capital value?
Heinhold, Michael
;
Hüsing, Silke
;
Pasch, Helmut
- In:
Schmalenbach business review : sbr
52
(
2000
)
3
,
pp. 261-281
Persistent link: https://www.econbiz.de/10001490188
Saved in:
7
A comprehensive wealth tax
Shakow, David J.
;
Shuldiner, Reed
- In:
Tax law review
53
(
2000
)
4
,
pp. 499-586
Persistent link: https://www.econbiz.de/10001529361
Saved in:
8
A differential incidence analysis of a tax reform from an income tax to a consumption tax in the presence of bequests
Batina, Raymond G.
- In:
Public finance review : PFR
27
(
1999
)
3
,
pp. 353-370
Persistent link: https://www.econbiz.de/10001381304
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