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~type_genre:"Aufsatz im Buch"
~type_genre:"Rezension"
~type_genre:"Thesis"
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Search: subject:"Kapitalertragsteuer"
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Kapitalertragsteuer
439
Capital income tax
437
Deutschland
151
Theorie
151
Theory
151
Germany
146
Einkommensteuer
79
Income tax
78
Steuerwirkung
61
Tax effects
60
Steuerreform
54
Tax reform
54
Steuerwettbewerb
51
Tax competition
50
USA
49
EU countries
48
EU-Staaten
48
United States
48
Capital mobility
32
Kapitalmobilität
32
Corporate income tax
31
Körperschaftsteuer
31
Steuerbelastung
31
Welt
30
World
30
Corporate taxation
29
Optimale Besteuerung
29
Tax burden
29
Unternehmensbesteuerung
29
Optimal taxation
28
EU tax law
27
EU-Steuerrecht
27
Steuerpolitik
27
Wertzuwachssteuer
25
Capital gains tax
24
Dividend
24
Dividende
24
Tax policy
24
Steuerharmonisierung
23
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22
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20
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Article
275
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164
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Aufsatz im Buch
Rezension
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Article in journal
1,851
Aufsatz in Zeitschrift
1,851
Working Paper
1,333
Graue Literatur
1,277
Non-commercial literature
1,277
Arbeitspapier
1,188
Book section
266
Hochschulschrift
215
Collection of articles of several authors
71
Sammelwerk
71
Amtsdruckschrift
55
Government document
55
Konferenzschrift
46
Bibliografie enthalten
39
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39
Conference proceedings
27
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26
Aufsatzsammlung
18
Collection of articles written by one author
15
Sammlung
15
Dissertation u.a. Prüfungsschriften
13
Ratgeber
13
Gesetz
12
Guidebook
12
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12
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11
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11
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9
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9
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9
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8
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8
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5
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English
228
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200
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6
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3
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Gordon, Roger H.
7
Sørensen, Peter Birch
7
Devereux, Michael P.
5
Genser, Bernd
5
Gravelle, Jane G.
5
Hines, James R.
5
Bach, Stefan
4
Burman, Leonard E.
4
Keuschnigg, Christian
4
Poterba, James M.
4
Tanzi, Vito
4
Wiegard, Wolfgang
4
Auerbach, Alan J.
3
Bovenberg, Ary Lans
3
Fabozzi, Frank J.
3
Krüger, Kathrin
3
Rose, Manfred
3
Schratzenstaller, Margit
3
Schreiber, Ulrich
3
Schröder, Selden Peter
3
Sinn, Hans-Werner
3
Slemrod, Joel
3
Tassius, Alexander
3
Weichenrieder, Alfons J.
3
Wiswesser, Rolf
3
Agell, Jonas
2
Aigner, Dietmar Johannes
2
Alworth, Julian
2
Ballard, Charles L.
2
Ben-Gad, Michael
2
Bierman, Harold
2
Boss, Alfred
2
Castellucci, Laura
2
Cnossen, Sijbren
2
Ebrill, Liam P.
2
Feldstein, Martin S.
2
Fleischmann, Michael S.
2
Fullerton, Don
2
Garber, Lawrence A.
2
Giovannini, Alberto
2
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Dieter Bertz + Katrin Fischer
1
Ekonomiska Forskningsinstitutet
1
Erich-Schmidt-Verlag
1
Shaker Verlag
1
Svenska Handelshögskolan <Helsinki>
1
Volkswirtschaftliche Forschungsstelle
1
Westfälische Wilhelms-Universität Münster
1
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Europäische Hochschulschriften / 5
17
Einkommen aus Kapital : 31. Jahrestagung der Deutschen Steuerjuristischen Gesellschaft e.V., Osnabrück, 11. und 12. September 2006 ; [Veröffentlichungen der Deutschen Steuerjuristischen Gesellschaft e.V., DStJG, Band 30]
9
Financial markets and capital income taxation in a global economy
9
Reforming capital income taxation
8
Besteuerung privater Kapitalanlagen : Finanzinstrumente, Investmentanteile, Immobilieninvestitionen, Veräußerungsgeschäfte, Altersvorsorge ; Exkurs: Erbschaft- und schenkungsteuerliche Aspekte
7
The taxation of interest savings income in the European capital market : an analysis of council directive 2003/48/EC and its implication on the member states of the EU and third countries
6
Beiträge zur Finanzwissenschaft : BtrFin
5
Europäische Hochschulschriften
5
Measuring the tax burden on capital and labor
5
Steuer, Wirtschaft und Recht : SWR
5
Gabler Edition Wissenschaft
4
International studies in taxation : law and economics ; Liber Amicorum Leif Mutén
4
Journal of economic literature
4
Taxing capital income in the European Union : issues and options for reform
4
Unternehmen und Steuern
4
Veranlagung - Abgeltung - Steuerfreiheit : Besteuerung von Kapitalerträgen im Rechtsstaat ; [diese Veröffentlichung geht zurück auf die gleichnamige Tagung der Stiftung Marktwirtschaft am 11. November 2002 in Berlin]
4
Wirtschaftswissenschaftliche Beiträge
4
Australia's future tax system : the prospects after Henry ; essays in honour of John W. Freebairn
3
Capital market effects of taxes and corporate tax avoidance
3
Capital taxation after EU enlargement : January 21, 2005
3
Die Besteuerung der Kapitaleinkünfte : Beiträge zur Betriebswirtschaftlichen Steuerlehre
3
Does Atlas shrug? : The economic consequences of taxing the rich
3
Handbook of financial markets : securities, options and futures
3
Monetäre Konfliktfelder der Weltwirtschaft : in Würzburg 1990
3
Piketty's Capital in the twenty-first century
3
Steuerberater-Jahrbuch 2007/2008 : zugleich Bericht über den 59. Fachkongress der Steuerberater, Köln, 23. und 24. Oktober 2007
3
Supply-side tax policy : its relevance to developing countries
3
Tax policy : papers presented at the Bank of Italy Workshop held in Perugia, 3 - 5 April 2003
3
The economics of globalization : policy perspectives from public economics ; [esssays based on lectures delivered at the 1996 Congress of the International Institute of Public Finance]
3
Towards a dual income tax? : Scandinavian and Austrian experiences
3
Aspekte der Unternehmensbesteuerung in Europa
2
Australian international tax : recent developments and future directions
2
Dimensions of tax design : the Mirrlees review
2
Ekonomi och samhälle : Skrifter uitgivna av Svenska Handelshögskolan
2
Finanzwissenschaftliche Schriften
2
Gabler Research
2
Handbook of public economics ; Vol. 3
2
Hochschulschriften
2
International taxation handbook : policy, practice, standards, and regulation
2
National saving and economic performance : [papers presented at a conference held at Maui, Hawaii, Jan. 6-7, 1989 ...]
2
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ECONIS (ZBW)
438
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1
From capitation taxes to tax havens : British fiscal policies in a colonial island world
Rawlings, Gregory
- In:
Imperial inequalities : the politics of economic …
,
(pp. 259-279)
.
2022
Persistent link: https://www.econbiz.de/10014637348
Saved in:
2
Starbucks and media allegations of tax avoidance : an examination of reputational loss
Ding, Yingyue
;
Frecknall-Hughes, Jane
;
Kim, Ja Ryong
- In:
Behavioural public finance : individuals, society, and …
,
(pp. 253-276)
.
2021
Persistent link: https://www.econbiz.de/10012404246
Saved in:
3
From the EU savings directive to the US fatca : taxing cross border savings income
Granelli, Lucia
;
Gérard, Marcel
- In:
Three essays in macroeconomic policy
,
(pp. 7-36)
.
2017
Persistent link: https://www.econbiz.de/10011811228
Saved in:
4
Kapitalismus: die ersten 200 Jahre : Thomas Pikettys "Das Kapital im 21. Jahrhundert" und "Kapital und Ideologie"
Kaufmann, Stephan
;
Stützle, Ingo
-
2020
-
Erweiterte Neuauflage
Persistent link: https://www.econbiz.de/10012287434
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5
Do financial advisors provide tangible benefits for investors? : evidence from tax-motivated mutual fund flows
Sorhage, Christoph
- In:
Essays on the interaction of investor clienteles and …
,
(pp. 7-34)
.
2016
Persistent link: https://www.econbiz.de/10011476450
Saved in:
6
Tax effects on asset pricing - evidence from tax reform announcements in Germany
Overesch, Michael
;
Tassius, Alexander
- In:
Capital market effects of taxes and corporate tax avoidance
,
(pp. 19-42)
.
2016
Persistent link: https://www.econbiz.de/10011733586
Saved in:
7
Capital income taxes and the ex-day premium - new evidence from a cross-country analysis
Overesch, Michael
;
Tassius, Alexander
- In:
Capital market effects of taxes and corporate tax avoidance
,
(pp. 43-77)
.
2016
Persistent link: https://www.econbiz.de/10011733587
Saved in:
8
Corporate tax planning and the payout ratio of firms - is the dividend penalty linked to ETRs?
Olligs, Pia
;
Tassius, Alexander
- In:
Capital market effects of taxes and corporate tax avoidance
,
(pp. 78-109)
.
2016
Persistent link: https://www.econbiz.de/10011733589
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9
Capital gains taxes : modeling in continuous time and impacts on investment decisions
Ulbricht, Björn
-
2015
Persistent link: https://www.econbiz.de/10011317329
Saved in:
10
On the macroeconomic and fiscal effects of the tax cuts and jobs act
Lieberknecht, Philipp
;
Wieland, Volker
- In:
Essays on macroeconomic policies and financial frictions
,
(pp. 243-278)
.
2019
Persistent link: https://www.econbiz.de/10013190578
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