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  • Search: subject:"Capital income tax"
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Year of publication
Subject
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Kapitalertragsteuer 4,630 Capital income tax 4,552 Theorie 2,111 Theory 2,110 Optimale Besteuerung 634 Optimal taxation 630 USA 564 Einkommensteuer 556 United States 555 Dividende 551 Dividend 548 Deutschland 547 Steuerwirkung 546 Tax effects 538 Income tax 531 Germany 525 Steuerwettbewerb 511 Tax competition 504 Steuerreform 416 Tax reform 413 Körperschaftsteuer 325 Corporate income tax 318 EU countries 310 EU-Staaten 310 Corporate taxation 302 Wertzuwachssteuer 302 Capital gains tax 301 Unternehmensbesteuerung 301 Capital mobility 282 Kapitalmobilität 282 Steuerpolitik 259 Tax policy 235 Börsenkurs 206 Share price 206 Lohnsteuer 198 Wage tax 197 Steuerharmonisierung 180 Investition 178 Investment 177 Steuervergünstigung 173
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Online availability
All
Free 1,427 Undetermined 423
Type of publication
All
Book / Working Paper 2,610 Article 2,037 Journal 9
Type of publication (narrower categories)
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Article in journal 1,764 Aufsatz in Zeitschrift 1,764 Graue Literatur 1,240 Non-commercial literature 1,240 Working Paper 1,140 Arbeitspapier 1,133 Aufsatz im Buch 264 Book section 264 Hochschulschrift 202 Thesis 163 Collection of articles of several authors 71 Sammelwerk 71 Amtsdruckschrift 65 Government document 65 Konferenzschrift 42 Bibliografie enthalten 39 Bibliography included 39 Conference proceedings 27 Aufsatzsammlung 16 Collection of articles written by one author 15 Kommentar 15 Sammlung 15 Dissertation u.a. Prüfungsschriften 13 Ratgeber 13 Commentary 12 Gesetz 12 Guidebook 12 Law 12 Handbook 11 Handbuch 11 Rezension 10 Lehrbuch 9 Mehrbändiges Werk 9 Multi-volume publication 9 Systematic review 9 Übersichtsarbeit 9 Conference paper 8 Konferenzbeitrag 8 Textbook 8 Advisory report 5
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Language
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English 3,794 German 609 French 65 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. 58 Huizinga, Harry 49 Nielsen, Søren Bo 49 Sørensen, Peter Birch 44 Auerbach, Alan J. 37 Poterba, James M. 34 Devereux, Michael P. 33 Bovenberg, Ary Lans 32 Eggert, Wolfgang 27 Koskela, Erkki 27 Saez, Emmanuel 27 Haufler, Andreas 26 Schjelderup, Guttorm 26 Feldstein, Martin S. 25 Slemrod, Joel 25 Weichenrieder, Alfons J. 25 Jacob, Martin 24 Alstadsæter, Annette 23 Keuschnigg, Christian 23 Shackelford, Douglas A. 23 Södersten, Jan 22 Fuest, Clemens 20 Huber, Bernd 20 Jacobs, Bas 20 Zodrow, George R. 20 Fullerton, Don 19 Krueger, Dirk 18 Eichner, Thomas 17 Lindhe, Tobias 17 McGrattan, Ellen R. 17 Schindler, Dirk 17 Schöb, Ronnie 17 Razin, Asaf 16 Razin, Assaf 16 Sinn, Hans-Werner 16 Cnossen, Sijbren 15 Diamond, Peter A. 15 Genser, Bernd 15 Hubbard, R. Glenn 15 Li, Oliver Zhen 15
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Institution
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National Bureau of Economic Research 142 OECD 16 Springer Fachmedien Wiesbaden 6 OECD / Directorate for Financial, Fiscal and Enterprise Affairs / Committee on Fiscal Affairs 5 Canadian Tax Foundation 4 Europäische Kommission 4 Institute for Fiscal Studies / Capital Taxes Group 4 Europäische Union / Rat 3 Institut for Nationaløkonomi <Kopenhagen> 3 Institut für Weltwirtschaft 3 Institute for Fiscal Studies 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 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 <Berlin> 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 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 International Monetary Fund, Fiscal Affairs Department 2 Kansantaloustieteen Laitos <Helsinki> 2 Richard Boorberg Verlag 2 Robert Schuman Centre for Advanced Studies 2 Shaker Verlag 2 Stiftung Marktwirtschaft 2 University of Cambridge / Department of Applied Economics 2 Université de Genève / Institut de hautes études internationales 2 Verlag C.H. Beck 2
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Published in...
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NBER working paper series 143 Working paper / National Bureau of Economic Research, Inc. 141 CESifo working papers 110 International tax and public finance 83 Journal of public economics 75 NBER Working Paper 75 National tax journal 53 Working paper 53 FinanzArchiv : public finance analysis 48 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 40 Working paper series 36 Discussion paper 33 CESifo Working Paper Series 30 Discussion paper / Centre for Economic Policy Research 29 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 26 Journal of public economic theory 25 The journal of finance : the journal of the American Finance Association 25 Journal of banking & finance 24 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 24 The American economic review 23 Economics letters 22 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 21 Journal of economic dynamics & control 19 The Canadian journal of economics 19 Derivatives & financial instruments 18 Discussion paper / Center for Economic Research, Tilburg University 18 Europäische Hochschulschriften / 5 17 Public finance review : PFR 17 Working paper series / Economic Policy Research Unit, Institute of Economics, University of Copenhagen 17 Review of economic dynamics 16 Der Betrieb 15 Finance and economics discussion series 15 Betriebs-Berater : BB 13 Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 13 Fiscal studies : the journal of the Institute for Fiscal Studies 13 IMF working paper 13 The accounting review : a publication of the American Accounting Association 13 Journal of macroeconomics 12 Journal of monetary economics 12 Journal of urban economics 12
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Source
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ECONIS (ZBW) 4,576 USB Cologne (EcoSocSci) 51 RePEc 19 EconStor 8 BASE 1 ArchiDok 1
Showing 1 - 10 of 4,656
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The wealth tax and the tax mix
Boadway, Robin W.; Pestieau, Pierre - 2022
Persistent link: https://www.econbiz.de/10012875970
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Optimal taxation of capital in the presence of declining labor share
Atesagaoglu, Orhan Erem; Yazici, Hakki - 2021
We analyze the implications of the decline in labor’s share in national income for optimal Ramsey taxation. It is optimal to accompany the decline in labor share by raising capital taxes only if the labor share is falling because of a decline in competition or other mechanisms that raise the...
Persistent link: https://www.econbiz.de/10012533894
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The fiscal state-dependent effects of capital income tax cuts
Fotiou, Alexandra; Shen, Wenyi; Yang, Shu-Chun S. - 2020
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Persistent link: https://www.econbiz.de/10012251390
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Capital income taxation under full loss offset provisions of a prospect theory investor
Hlouskova, Jaroslava; Tsigaris, Panagiotis Demetrios - 2020
In thi s paper we examine capital income taxation of a reference dependent sufficiently loss averse investor in a two period portfolio choice model under full loss offset provisions. Capital income taxation with loss offset provisions has been found to stimulate risk taking in expected utility...
Persistent link: https://www.econbiz.de/10012152465
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Welfare effect of closing loopholes in the dividend-withholding tax : the case of cum-cum and cum-ex transactions
Casi-Eberhard, Elisa; Gavrilova, Evelina; Murphy, David; … - 2022
We study the effect of reforms that close loopholes in the enforcement of the dividend-withholding tax (DWT). We focus on a Danish reform enacted in 2016, and compare Denmark to its Nordic neighbors. Our main outcome of interest is the quantity of stocks on loan. Before the reform all Nordic...
Persistent link: https://www.econbiz.de/10012822099
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Evolution of fiscal systems : convergence or divergence?
Péligry, Paloma; Ragot, Xavier - 2022
Persistent link: https://www.econbiz.de/10012807898
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Pareto-improving minimum corporate taxation
Hebous, Shafik; Keen, Michael - 2022
The recent international agreement on a minimum effective corporate tax rate marks a profound change in global tax arrangements. The appropriate level of that minimum, however, has been, and remains, extremely contentious. This paper explores the strategic responses to a minimum tax, which the...
Persistent link: https://www.econbiz.de/10013093055
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Optimal cooperative taxation in the global economy
Chari, Varadarajan V.; Nicolini, Juan Pablo; Teles, Pedro - 2022 - Revised March 2022
Persistent link: https://www.econbiz.de/10012041354
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Taxation of capital gains upon accrual : is it really more efficient than realisation?
Arachi, Giampaolo; D'Antoni, Massimo - In: Fiscal studies : the journal of the Institute for … 43 (2022) 1, pp. 39-61
Persistent link: https://www.econbiz.de/10013187760
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Welfare effect of closing loopholes in the dividend-withholding tax : the case of cum-cum and cum-ex transactions
Casi-Eberhard, Elisa; Gavrilova, Evelina; Murphy, David; … - 2022
Persistent link: https://www.econbiz.de/10013190517
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