EconBiz - Find Economic Literature
    • Logout
    • Change account settings
  • A-Z
  • Beta
  • About EconBiz
  • News
  • Thesaurus (STW)
  • Academic Skills
  • Help
  •  My account 
    • Logout
    • Change account settings
  • Login
EconBiz - Find Economic Literature
Publications Events
Search options
Advanced Search history
My EconBiz
Favorites Loans Reservations Fines
    You are here:
  • Home
  • Search: subject:"Capital income tax"
Narrow search

Narrow search

Year of publication
Subject
All
Kapitalertragsteuer 5,651 Capital income tax 5,568 Theorie 2,672 Theory 2,671 Steuerwirkung 788 Dividende 778 Tax effects 778 Dividend 774 Optimale Besteuerung 764 Optimal taxation 761 Einkommensteuer 728 Income tax 688 Steuerwettbewerb 612 Tax competition 604 Deutschland 589 Steuerreform 584 Tax reform 581 USA 572 United States 563 Germany 562 Körperschaftsteuer 460 Corporate income tax 449 Corporate taxation 443 Unternehmensbesteuerung 443 Wertzuwachssteuer 434 Capital gains tax 433 Steuerpolitik 343 EU countries 339 EU-Staaten 339 Capital mobility 333 Kapitalmobilität 333 Tax policy 307 Börsenkurs 279 Share price 278 Portfolio selection 232 Portfolio-Management 232 Lohnsteuer 231 Wage tax 230 Investition 229 Investment 228
more ... less ...
Online availability
All
Free 1,937 Undetermined 712 CC license 32 Digitizable 3
Type of publication
All
Book / Working Paper 3,231 Article 2,440 Journal 7
Subcategories
All
Article in journal 2,048 Working paper 1,338 Book section 270 Government document 56 Proceedings 55 Guidebook 13 Law 12 Handbook 11 Review 10 Literature review 9 Textbook 9 Glossary included 5 Report 5 Case study 3 Reference work 2 Statistics 1
more ... less ...
Language
All
English 4,784 German 637 French 69 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
more ... less ...
Author
All
Gordon, Roger H. 71 Huizinga, Harry 57 Nielsen, Søren Bo 53 Sørensen, Peter Birch 46 Poterba, James M. 45 Bovenberg, Ary Lans 40 Auerbach, Alan J. 39 Koskela, Erkki 36 Devereux, Michael P. 35 Jacob, Martin 35 Alstadsæter, Annette 34 Feldstein, Martin S. 33 Haufler, Andreas 33 Saez, Emmanuel 33 Shackelford, Douglas A. 32 Slemrod, Joel 32 Schjelderup, Guttorm 31 Eggert, Wolfgang 30 Weichenrieder, Alfons J. 26 Jacobs, Bas 25 Keuschnigg, Christian 25 Razin, Asaf 25 Fuest, Clemens 24 Schöb, Ronnie 23 Södersten, Jan 23 Zodrow, George R. 23 Huber, Bernd 22 Summers, Lawrence Henry 21 Eichner, Thomas 20 Fullerton, Don 20 Krueger, Dirk 20 Sinn, Hans-Werner 20 Hubbard, R. Glenn 19 McGrattan, Ellen R. 18 Pestieau, Pierre 18 Blouin, Jennifer L. 17 Chien, YiLi 17 Cnossen, Sijbren 17 Diamond, Peter A. 17 Klemm, Alexander 17
more ... less ...
Institution
All
National Bureau of Economic Research 156 OECD 23 Springer Fachmedien Wiesbaden 6 Canadian Tax Foundation 5 OECD / Directorate for Financial, Fiscal and Enterprise Affairs / Committee on Fiscal Affairs 5 Europäische Kommission 4 Institute for Fiscal Studies / Capital Taxes Group 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
more ... less ...
Published in...
All
NBER working paper series 156 Working paper / National Bureau of Economic Research, Inc. 141 NBER Working Paper 140 CESifo working papers 137 International tax and public finance 95 Journal of public economics 81 National tax journal 67 Working paper 59 FinanzArchiv : European journal of public finance 53 Discussion paper 46 CESifo Working Paper Series 45 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 40 Working paper series 40 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 29 The journal of finance : the journal of the American Finance Association 28 Economics letters 27 Journal of banking & finance 27 The American economic review 27 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 25 Discussion papers / CEPR 23 The Canadian journal of economics 23 Journal of economic dynamics & control 22 Derivatives & financial instruments 20 Discussion paper / Center for Economic Research, Tilburg University 20 Discussion paper series 20 SpringerLink / Bücher 19 Journal of financial economics 18 Public finance review : PFR 18 Review of economic dynamics 18 Europäische Hochschulschriften / 5 17 Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 16 CESifo Working Paper 16 Der Betrieb 16 Finance and economics discussion series 16 The quarterly journal of economics 16 Working paper series / Economic Policy Research Unit, Institute of Economics, University of Copenhagen 16 IMF working papers 15
more ... less ...
Source
All
ECONIS (ZBW) 5,597 USB Cologne (EcoSocSci) 51 RePEc 19 EconStor 9 BASE 1 ArchiDok 1
Showing 1 - 10 of 4,479
 
Cover Image
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
Saved in:
Show 4 more versions 4
Cover Image
Optimal taxation of capital income with heterogeneous rates of return
Gerritsen, Aart; Jacobs, Bas; Rusu, Alexandra V.; … - 2020
Book / Working Paper
Cover Image
Optimal taxation of capital income with heterogeneous rates of return
Gerritsen, Aart; Jacobs, Bas; Rusu, Alexandra V.; … - 2020
Book / Working Paper
Cover Image
Optimal Taxation of Capital Income with Heterogeneous Rates of Return
Gerritsen, Aart - 2020
Book / Working Paper
Cover Image
Optimal Taxation of Capital Income with Heterogeneous Rates of Return
Gerritsen, Aart - 2020
Book / Working Paper
Cover Image
Investor valuation, taxation, and time varying expected returns
Bjerksund, Petter; Schjelderup, Guttorm - 2026
This paper analyzes the valuation of publicly traded stocks subject to capital income and wealth taxation when expected returns are time-varying. We show that, in an efficient capital market, investor valuation coincides with the market price under a broad class of tax systems, including accrued...
Persistent link: https://www.econbiz.de/10015654699
Saved in:
Cover Image
The potential and utility of land value taxation : a theoretical framework and simulation for China
Hou, Yilin; Kumhof, Michael; Shao, Lei - 2026
This paper develops an analytical framework for examining land taxation in the context of contemporary urban economies. We dissect the China case for simulation, comparing two model-based scenarios where revenue losses from consumption taxes are replaced by higher income taxes and land taxes. We...
Persistent link: https://www.econbiz.de/10015596752
Saved in:
Cover Image
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
Saved in:
Cover Image
Optimal taxation of normal and excess returns to risky assets
Boadway, Robin W.; Spiritus, Kevin - 2025
Persistent link: https://www.econbiz.de/10015394876
Saved in:
Show 3 more versions 3
Cover Image
Optimal taxation of normal and excess returns to risky assets
Boadway, Robin W.; Spiritus, Kevin - 2021
Book / Working Paper
Cover Image
Optimal Taxation of Normal and Excess Returns to Risky Assets
Boadway, Robin W.; Spiritus, Kevin - 2023
Book / Working Paper
Cover Image
Optimal Taxation of Normal and Excess Returns to Risky Assets
Boadway, Robin W.; Spiritus, Kevin - 2021
Book / Working Paper
Cover Image
Optimal taxation in the automation era
Nakatani, Ryota; Miyamoto, Hiroaki - 2026
Persistent link: https://www.econbiz.de/10015638664
Saved in:
Cover Image
Optimal taxation of capital in the presence of declining labor share
Atesagaoglu, Orhan Erem; Yazici, Hakki - 2025
Persistent link: https://www.econbiz.de/10015472962
Saved in:
Show 2 more versions 2
Cover Image
Optimal taxation of capital in the presence of declining labor share
Atesagaoglu, Orhan Erem; Yazici, Hakki - 2021
Book / Working Paper
Cover Image
Optimal taxation of capital in the presence of declining labor share
Atesagaoglu, Orhan Erem; Yazici, Hakki - 2021
Book / Working Paper
Cover Image
Does global financial transparency improve tax compliance in developing countries?
Johannesen, Niels; Larsen, Lauge; Riedel, Nadine - 2026
In a coordinated effort to curb tax evasion, governments systematically exchange information about bank accounts with foreign owners. We study the compliance effects of the policy in the context of South Africa using information reports on one million foreign bank accounts linked to income and...
Persistent link: https://www.econbiz.de/10015651862
Saved in:
Cover Image
Wealth taxation, capital gains taxation and the inequality-mobility trade-off
Langenhove, Christophe van; Lorenz, Jan; Schulz-Gebhard, Jan - 2026
We compare wealth taxes and capital gains taxes in a random growth model with idiosyncratic investment risk. At equal tax revenue, wealth taxes generate higher wealth inequality but also higher wealth mobility than capital gains taxes. The mechanism operates through variance: wealth taxes shift...
Persistent link: https://www.econbiz.de/10015608613
Saved in:
Cover Image
Taxing capital in the presence of trickle-down effects
Mayr, Lukas - 2025
Persistent link: https://www.econbiz.de/10015613696
Saved in:
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • Next
  • Last
A service of the
zbw
FAQ-Assistent (beta)
  • Sitemap
  • Plain language
  • Accessibility
  • Contact us
  • Imprint
  • Privacy

Loading...