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~subject:"Kapitalertragsteuer"
~type:"article"
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Search: subject:"Steuerliches Anrechnungsverfahren"
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Kapitalertragsteuer
Corporate income tax
2,352
Körperschaftsteuer
2,352
Unternehmensbesteuerung
743
Corporate taxation
742
USA
452
United States
451
Deutschland
384
Germany
381
Theorie
368
Theory
368
Steuerreform
298
Tax reform
295
Einkommensteuer
278
Income tax
277
Multinationales Unternehmen
265
Transnational corporation
264
EU countries
259
EU-Staaten
259
Steuervergünstigung
225
Tax incentive
225
Steuerwirkung
215
Tax effects
215
Steuervermeidung
181
Tax avoidance
181
Besteuerungsverfahren
137
Taxation procedure
137
Tax competition
134
Steuerwettbewerb
133
Auslandsinvestition
126
Foreign investment
126
Capital income tax
119
Steuerbelastung
115
Tax burden
115
Doppelbesteuerung
111
Double taxation
110
EU tax law
109
EU-Steuerrecht
109
Capital structure
108
Kapitalstruktur
108
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Undetermined
28
Free
7
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Book / Working Paper
212
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2
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Article in journal
99
Aufsatz in Zeitschrift
99
Aufsatz im Buch
18
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Collection of articles of several authors
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2
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English
93
German
20
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1
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Gordon, Roger H.
5
Cnossen, Sijbren
3
Sørensen, Peter Birch
3
Gajewski, Dominik
2
Haufler, Andreas
2
MacKie-Mason, Jeffrey K.
2
McKenzie, Kenneth J.
2
Munnell, Alicia Haydock
2
Smith, Andrew M. C.
2
Toder, Eric J.
2
Weichenrieder, Alfons J.
2
Almeida, Aloísio Flavio Ferreira de
1
Amiram, Dan
1
Andel, Norbert
1
Auerbach, Alan J.
1
Bahrs, Enno
1
Bareis, Peter
1
Bauer, Andrew M.
1
Bavila, Alessandro
1
Bearden, Bridget
1
Becker, Bo
1
Betten, Rijkele
1
Blanck, Niklas
1
Bloehs, Joachim
1
Boss, Alfred
1
Boucher, Karen J.
1
Bovenberg, Ary Lans
1
Briotti, Maria Gabriella
1
Bø, Erlend Eide
1
Chen, Duanjie
1
Chen, Ming-Chin
1
Chun, Hong Min
1
Conales, Madelle
1
Cornelli, Federico
1
Daly, Michael John
1
Dautzenberg, Norbert
1
Deslandes, Manon
1
Devereux, Michael P.
1
Dobridge, Christine L.
1
Dunmore, Paul V.
1
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National tax journal
7
International tax and public finance
6
Journal of public economics
4
Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
4
Contemporary economics
3
Financial markets and capital income taxation in a global economy
3
Intertax : international tax review
3
Betriebs-Berater : BB
2
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
2
European taxation : official journal of the Confédération Fiscale Européenne
2
FinanzArchiv : European journal of public finance
2
Fiscal studies : the journal of the Institute for Fiscal Studies
2
Pacific-Basin finance journal
2
Public finance review : PFR
2
Rivista di diritto finanziario e scienza delle finanze
2
The accounting review : a publication of the American Accounting Association
2
The journal of corporate finance : contracting, governance and organization
2
Accounting and taxation review : A&TR
1
Applied economics
1
Aussenwirtschaft : schweizerische Zeitschrift für internationale Wirtschaftsbeziehungen ; the Swiss review of international economic relations
1
Australian tax forum : a journal of taxation policy, law and reform
1
Berichte über Landwirtschaft : Zeitschrift für Agrarpolitik und Landwirtschaft
1
Besteuerung, Rechnungslegung und Prüfung der Unternehmen : Festschrift für Professor Dr. Norbert Krawitz
1
Bilanzbuchhalter und Controller : BC ; Fachzeitschrift für Führungskräfte im Finanz- und Rechnungswesen und Controlling ; Organ des Bundesverbandes der Bilanzbuchhalter und Controller e.V., BVBB
1
Business and Economic Research : BER
1
Cahiers économiques de Bruxelles
1
Canadian tax journal
1
Capital market effects of taxes and corporate tax avoidance
1
China journal of accounting research : CJAR
1
Der Betrieb
1
Deutsche Steuer-Zeitung : DStZ
1
Die Bank
1
EC tax review
1
Economia : revista da ANPEC
1
Economic review
1
Economisch statistische berichten : ESB
1
Financing growth in Canada
1
Finanz-Rundschau Ertragsteuerrecht : FR
1
Finnish economic papers
1
Firms' investment and finance decisions : theory and empirical methodology ; [ papers presented at the second biennial international conference organized by the National Bank of Belgium, held may 27-28, 2002 in Brussels]
1
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ECONIS (ZBW)
119
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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 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
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
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:
6
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
Saved in:
7
Dividend taxes and corporate choice : evidence from 2015 tax cut in South Korea
Lee, Seung Chul
;
Park, S. Saeyeul
- In:
Pacific-Basin finance journal
79
(
2023
),
pp. 1-18
Persistent link: https://www.econbiz.de/10014463131
Saved in:
8
Dividend and corporate income taxation with present-biased consumers
Kang, Minwook
;
Ye, Lei
- In:
Journal of banking & finance
152
(
2023
),
pp. 1-14
Persistent link: https://www.econbiz.de/10014463534
Saved in:
9
Ed Kleinbard's business enterprise income tax : how well does it solve the problem of how to tax capital income?
Toder, Eric J.
- In:
National tax journal
75
(
2022
)
2
,
pp. 395-423
Persistent link: https://www.econbiz.de/10013329598
Saved in:
10
The taxation of capital income in Canada : analysis and directions for reform
McKenzie, Kenneth J.
- In:
National tax journal
74
(
2021
)
2
,
pp. 529-551
Persistent link: https://www.econbiz.de/10012548890
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