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  • Search: subject:"Capital income tax"
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Year of publication
Subject
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Kapitalertragsteuer 5,453 Capital income tax 5,371 Theorie 2,568 Theory 2,567 Dividende 746 Steuerwirkung 746 Dividend 743 Tax effects 737 Optimale Besteuerung 735 Optimal taxation 732 Einkommensteuer 688 Income tax 659 Steuerwettbewerb 601 Tax competition 593 Deutschland 585 Steuerreform 570 Tax reform 567 USA 566 Germany 558 United States 557 Körperschaftsteuer 438 Corporate taxation 431 Unternehmensbesteuerung 431 Corporate income tax 429 Wertzuwachssteuer 386 Capital gains tax 385 EU countries 328 EU-Staaten 328 Steuerpolitik 328 Capital mobility 327 Kapitalmobilität 327 Tax policy 295 Börsenkurs 270 Share price 270 Lohnsteuer 226 Wage tax 225 Portfolio selection 222 Portfolio-Management 222 Investition 218 Investment 217
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Online availability
All
Free 1,841 Undetermined 650 CC license 28
Type of publication
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Book / Working Paper 3,150 Article 2,323 Journal 7
Type of publication (narrower categories)
All
Article in journal 2,012 Aufsatz in Zeitschrift 2,012 Graue Literatur 1,339 Non-commercial literature 1,339 Working Paper 1,258 Arbeitspapier 1,250 Aufsatz im Buch 270 Book section 270 Hochschulschrift 207 Thesis 163 Collection of articles of several authors 73 Sammelwerk 73 Amtsdruckschrift 55 Government document 55 Konferenzschrift 43 Bibliografie enthalten 39 Bibliography included 39 Conference proceedings 27 Aufsatzsammlung 18 Collection of articles written by one author 15 Sammlung 15 Dissertation u.a. Prüfungsschriften 13 Ratgeber 13 Gesetz 12 Guidebook 12 Law 12 Conference paper 11 Handbook 11 Handbuch 11 Konferenzbeitrag 11 Rezension 10 Lehrbuch 9 Systematic review 9 Übersichtsarbeit 9 Textbook 8 Advisory report 5 Forschungsbericht 5 Glossar enthalten 5 Glossary included 5 Gutachten 5
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Language
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English 4,591 German 634 French 67 Italian 53 Undetermined 36 Spanish 35 Swedish 23 Dutch 16 Finnish 14 Danish 9 Norwegian 4 Polish 3 Hungarian 2 Portuguese 2 Russian 2 Bulgarian 1 Czech 1 Modern Greek (1453-) 1 Turkish 1 Chinese 1
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Author
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Gordon, Roger H. 71 Huizinga, Harry 56 Nielsen, Søren Bo 52 Poterba, James M. 45 Sørensen, Peter Birch 45 Auerbach, Alan J. 38 Bovenberg, Ary Lans 38 Koskela, Erkki 36 Jacob, Martin 35 Devereux, Michael P. 34 Alstadsæter, Annette 33 Haufler, Andreas 33 Feldstein, Martin S. 32 Shackelford, Douglas A. 32 Slemrod, Joel 32 Eggert, Wolfgang 30 Saez, Emmanuel 30 Schjelderup, Guttorm 27 Weichenrieder, Alfons J. 26 Razin, Asaf 25 Fuest, Clemens 24 Keuschnigg, Christian 24 Jacobs, Bas 23 Schöb, Ronnie 23 Södersten, Jan 23 Zodrow, George R. 23 Huber, Bernd 22 Eichner, Thomas 20 Fullerton, Don 20 Sinn, Hans-Werner 20 Summers, Lawrence Henry 20 Hubbard, R. Glenn 19 Krueger, Dirk 18 McGrattan, Ellen R. 18 Blouin, Jennifer L. 17 Chien, YiLi 17 Diamond, Peter A. 17 Lindhe, Tobias 17 Pestieau, Pierre 17 Runkel, Marco 17
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Institution
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National Bureau of Economic Research 155 OECD 23 Springer Fachmedien Wiesbaden 6 Canadian Tax Foundation 5 Europäische Kommission 4 Institute for Fiscal Studies / Capital Taxes Group 4 OECD / Directorate for Financial, Fiscal and Enterprise Affairs / Committee on Fiscal Affairs 4 Christian-Albrechts-Universität zu Kiel / Institut für Weltwirtschaft 3 Europäische Union / Rat 3 Institut Finanzen und Steuern 3 Institut for Nationaløkonomi <Kopenhagen> 3 Institute for Fiscal Studies 3 International Monetary Fund 3 International Monetary Fund, Fiscal Affairs Department 3 Internationale Vereinigung für Steuerrecht 3 Internationaler Währungsfonds / Fiscal Affairs Department 3 Neuseeland / Policy Advice Division 3 Organisation for Economic Co-operation and Development 3 Richard Boorberg Verlag 3 USA / Joint Committee on Taxation 3 Books on Demand GmbH <Norderstedt> 2 C.E.P.R. Discussion Papers 2 Centre for the Study of Globalisation and Regionalisation 2 Deutschland / Bundesministerium der Finanzen 2 Dresdner Bank 2 Elinkeinoelämän Tutkimuslaitos 2 Erich Schmidt Verlag 2 European Commission / Directorate-General for Taxation and Customs Union 2 European University Institute / Department of Economics 2 Europäische Kommission / Generaldirektion Steuern und Zollunion 2 Foundation for European Fiscal Studies 2 Frankfurter Institut - Stiftung Marktwirtschaft und Politik / Kronberger Kreis 2 Ifst / Außerordentliche Kuratoriumssitzung <2017, Berlin> 2 Indian Tax Institute <Delhi> 2 International Bureau of Fiscal Documentation 2 International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University 2 Kansantaloustieteen Laitos <Helsinki> 2 Shaker Verlag 2 Stiftung Marktwirtschaft 2 University of Cambridge / Department of Applied Economics 2
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Published in...
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NBER working paper series 155 Working paper / National Bureau of Economic Research, Inc. 141 NBER Working Paper 140 CESifo working papers 127 International tax and public finance 94 Journal of public economics 80 Working paper 57 National tax journal 54 FinanzArchiv : European journal of public finance 52 CESifo Working Paper Series 45 Discussion paper 43 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 40 Working paper series 39 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 31 Discussion paper / Centre for Economic Policy Research 30 Journal of public economic theory 30 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 28 Journal of banking & finance 27 Economics letters 26 The American economic review 25 The journal of finance : the journal of the American Finance Association 25 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 25 Journal of economic dynamics & control 22 Derivatives & financial instruments 20 Discussion paper / Center for Economic Research, Tilburg University 20 The Canadian journal of economics 19 Public finance review : PFR 18 Review of economic dynamics 18 SpringerLink / Bücher 18 Discussion papers / CEPR 17 Europäische Hochschulschriften / 5 17 CESifo Working Paper 16 Der Betrieb 16 Finance and economics discussion series 16 Journal of financial economics 16 Working paper series / Economic Policy Research Unit, Institute of Economics, University of Copenhagen 16 Discussion paper series / IZA 15 IMF working papers 15 Journal of macroeconomics 15 Macroeconomic dynamics 15
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Source
All
ECONIS (ZBW) 5,399 USB Cologne (EcoSocSci) 51 RePEc 19 EconStor 9 BASE 1 ArchiDok 1
Showing 1 - 10 of 5,480
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Corporate tax increases and shareholder-level capital income tax neutrality in Japan : an analysis of fundamental reforms using effective tax rates
Uemura, Toshiyuki - 2023
Persistent link: https://www.econbiz.de/10014414384
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Bonus depreciation as instrument for structural economic policy : effects on investment and asset structure
Eichfelder, Sebastian; Knaisch, Jonas David; Schneider, … - 2025
We analyze how the expiration of a regional bonus depreciation regime in eastern Germany (Development Area Law, DAL) affected real investments and asset structures of establishments in the manufacturing sector. Our rich administrative data allow us not only to identify the aggregate effect, but...
Persistent link: https://www.econbiz.de/10015210235
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The behavior of stock prices around the ex-day during a dividend shortage
Ducret, Romain; Eugster, Nicolas; Isakov, Dušan; … - 2025 - This version: December 20, 2024
This paper investigates the behavior of stock prices around ex-dividend dates in Europe over the period 2018-2022. In the early months of the COVID-19 pandemic in 2020, a significant fraction of firms cut, suspended, or reduced their dividend payments, leading to a shortage. Using a...
Persistent link: https://www.econbiz.de/10015271826
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Taxation and migration by the super-rich
Advani, Arun; Burgherr, David; Summers, Andy - 2025
We study international migration responses of the super-rich to taxes using UK administrative data and a difference-in-differences design. We exploit a reform that removes access to a tax break on foreign income for foreigners based on their number of years in the UK, allowing us to compare...
Persistent link: https://www.econbiz.de/10015399597
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Income tax evasion and third-party reported consumption and wealth : implications for the optimal tax structure
Gerritsen, Aart - 2025
Persistent link: https://www.econbiz.de/10015394859
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Optimal taxation of normal and excess returns to risky assets
Boadway, Robin W.; Spiritus, Kevin - 2025
Persistent link: https://www.econbiz.de/10015394876
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US general tariff and capital tax effects
Tyers, Rodney - 2025
Persistent link: https://www.econbiz.de/10015394335
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Taxation of savings vehicles in Brazil and a proposal of a "top-up" income tax
Carvalho Junior, Pedro Humberto Bruno de - 2025
The study examines the shift in taxation of open-ended fixed-income funds in Brazil from a realization basis to an accrual basis (locally known as come-cotas), which was introduced in 1998 and more recently extended to include private closed-end funds and offshore trusts through the enactment of...
Persistent link: https://www.econbiz.de/10015371897
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Firm-level responses to a canceled dividend tax increase
Holmberg, Johan; Selin, Håkan - 2025
An increase in the dividend tax on shares of Swedish closely-held corporations, scheduled for January 1, 2018, was canceled at short notice. In a difference-in-difference setting, we examine how firms reacted to the canceled reform. We find that dividends payments increased in 2016 and 2017 and...
Persistent link: https://www.econbiz.de/10015372671
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Optimal taxation of capital income with heterogeneous rates of return
Gerritsen, Aart; Jacobs, Bas; Spiritus, Kevin; Rusu, … - 2025
Persistent link: https://www.econbiz.de/10015358027
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