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  • Search: subject:"Dual Income Tax"
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Year of publication
Subject
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Dual income tax 204 Duale Einkommensteuer 204 Einkommensteuer 107 Income tax 99 Steuerreform 79 Tax reform 76 Kapitalertragsteuer 66 Capital income tax 65 Theorie 58 Deutschland 57 Theory 56 Germany 51 dual income tax 49 Nordeuropa 46 Northern Europe 44 Steuerwirkung 40 Corporate taxation 38 Tax effects 38 Unternehmensbesteuerung 38 Körperschaftsteuer 30 Corporate income tax 27 Norwegen 27 Norway 25 Optimale Besteuerung 20 Optimal taxation 19 Besteuerungsprinzip 17 Taxation principle 16 Flat Tax 15 Steuerprogression 14 Flat tax 13 Organisatorischer Wandel 12 Progressive taxation 12 Finland 11 Finnland 11 Organizational change 11 EU countries 10 EU-Staaten 10 Steuervergünstigung 10 Tax incentive 10 Investition 9
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Online availability
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Free 108 Undetermined 24
Type of publication
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Book / Working Paper 158 Article 98
Type of publication (narrower categories)
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Working Paper 76 Graue Literatur 67 Non-commercial literature 67 Article in journal 65 Aufsatz in Zeitschrift 65 Arbeitspapier 58 Aufsatz im Buch 16 Book section 16 Hochschulschrift 15 Thesis 13 Konferenzschrift 3 Advisory report 2 Amtsdruckschrift 2 Article 2 Collection of articles of several authors 2 Collection of articles written by one author 2 Dissertation u.a. Prüfungsschriften 2 Government document 2 Gutachten 2 Sammelwerk 2 Sammlung 2 Bibliografie 1 Conference proceedings 1
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Language
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English 180 German 45 Undetermined 21 Italian 4 Portuguese 3 Spanish 2 Finnish 1 Swedish 1
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Author
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Alstadsæter, Annette 28 Sørensen, Peter Birch 18 Thoresen, Thor Olav 12 Genser, Bernd 11 Cnossen, Sijbren 9 Kari, Seppo 9 Lambert, Peter J. 9 Thoresen, Thor O. 8 Wiegard, Wolfgang 8 Schreiber, Ulrich 7 Weiss, Martin 7 Jacquet, Laurence 5 Kristjánsson, Arnaldur Sölvi 5 Lehmann, Etienne 5 Lindhe, Tobias 5 Panteghini, Paolo 5 Radulescu, Doina 5 Spengel, Christoph 5 Södersten, Jan 5 Öberg, Ann 5 Díaz-Caro, Carlos 4 Kanniainen, Vesa 4 Pirttilä, Jukka 4 Schindler, Dirk 4 Selin, Håkan 4 Ylä-Liedenpohja, Jouko 4 Boadway, Robin W. 3 Diamond, John W. 3 Dietz, Martin D. 3 Fjaerli, Erik 3 Fjærli, Erik 3 Freudenberg, Brett 3 Ganghof, Steffen 3 Gobetti, Sérgio Wulff 3 Karikallio, Hanna 3 Keuschnigg, Christian 3 Nielsen, Søren Bo 3 Onrubia, Jorge 3 Reutter, Andreas 3 Stimmelmayr, Michael 3
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Institution
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CESifo 5 Sachverständigenrat zur Begutachtung der Gesamtwirtschaftlichen Entwicklung 4 Statistisk Sentralbyrå, Government of Norway 4 Valtion taloudellinen tutkimuskeskus (VATT), Government of Finland 3 Deutschland / Bundesministerium der Finanzen / Wissenschaftlicher Beirat 2 International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University 2 Society for the Study of Economic Inequality - ECINEQ 2 Stiftung Familienunternehmen 2 Zentrum für Europäische Wirtschaftsforschung 2 Deutschland / Bundesministerium für Wirtschaft und Arbeit 1 Deutschland <Bundesrepublik> / Bundesminister der Finanzen 1 Duncker & Humblot 1 Economic Policy Research Unit (EPRU), Økonomisk Institut 1 Economics Department, Organisation de Coopération et de Développement Économiques (OCDE) 1 Foundation for European Fiscal Studies 1 Ifst 1 Institut für Weltwirtschaft 1 Institutt for Samfunnsøkonomi <Bergen, Norwegen> 1 Uppsala universitet / Nationalekonomiska institutionen 1 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 1 arqus - Arbeitskreis Quantitative Steuerlehre 1
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Published in...
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CESifo working papers 15 CESifo Working Paper Series 9 CESifo Working Paper 8 FinanzArchiv : public finance analysis 8 International tax and public finance 8 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 7 CESifo DICE report : journal for institutional comparisons 6 FinanzArchiv: Public Finance Analysis 6 International Tax and Public Finance 6 Discussion Papers 4 Discussion Papers / Statistisk Sentralbyrå, Government of Norway 4 Discussion papers / Statistics Norway, Research Department 4 Finnish economic papers 3 Towards a dual income tax? : Scandinavian and Austrian experiences 3 Working paper / International Studies Program, Georgia State University 3 Working paper series / Economic Policy Research Unit, Institute of Economics, University of Copenhagen 3 Working papers / Department of Economics, Uppsala University 3 Discussion Papers / Valtion taloudellinen tutkimuskeskus (VATT), Government of Finland 2 Discussion paper / University of British Columbia, Department of Economics 2 Discussion papers / Europa-Universität Viadrina Frankfurt (Oder), Fakultät Wirtschaftswissenschaften 2 EPRU Working Paper Series 2 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] 2 Finanz- und Steuerrecht in Deutschland und Europa 2 IFN working paper 2 IFSt-Schrift 2 Ifo working papers 2 International Center for Public Policy Working Paper Series, at AYSPS, GSU 2 Journal of public economics 2 Reform der Unternehmensbesteuerung : verschiedene Wege diskutieren ; Beiträge zu einer Ringveranstaltung an der Universität Göttingen im Sommersemester 2006 2 Rivista di diritto finanziario e scienza delle finanze 2 Schriften zur Wirtschaftstheorie und Wirtschaftspolitik 2 Schriftenreihe des Bundesministeriums der Finanzen 2 SpringerLink / Bücher 2 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 2 Working Papers / Society for the Study of Economic Inequality - ECINEQ 2 Working paper series 2 Acta Universitatis Oeconomicae Helsingiensis / A 1 Beiträge zur Finanzwissenschaft : BtrFin 1 Berichte aus der Steuerlehre 1 Betriebswirtschaftliche Forschung und Praxis : BFuP 1
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Source
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ECONIS (ZBW) 196 RePEc 36 EconStor 20 USB Cologne (EcoSocSci) 3 BASE 1
Showing 1 - 10 of 256
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The taxation of closely held firms : the achilles heel of the dual income tax system reconsidered
Stenkula, Mikael; Wykman, Niklas - 2022
(METR) for active owners of closely held corporations in a dual income tax system with income splitting rules. The original … in countries with a dual income tax. The model developed in this paper offers a more general method with less restrictive … assumptions than earlier analyses of a dual income tax system. To illustrate the results, the model is applied to the Swedish dual …
Persistent link: https://www.econbiz.de/10013277457
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How to tax different incomes?
Jacquet, Laurence; Lehmann, Etienne - 2021
We study the optimal tax system when taxpayers earn different kinds of income by supplying different inputs. Imperfect substitution between inputs allows for general equilibrium effects. We consider any type of cross-base responses to tax changes such as income-shifting. Formalizing the tax...
Persistent link: https://www.econbiz.de/10012624716
Saved in:
Cover Image
How to tax different incomes?
Jacquet, Laurence; Lehmann, Etienne - 2021
We study the optimal tax system when taxpayers earn different kinds of income by supplying different inputs. Imperfect substitution between inputs allows for general equilibrium effects. We consider any type of cross-base responses to tax changes such as income-shifting. Formalizing the tax...
Persistent link: https://www.econbiz.de/10012625872
Saved in:
Cover Image
The taxation of closely held firms: The achilles heel of the dual income tax system reconsidered
Stenkula, Mikael; Wykman, Niklas - 2022
(METR) for active owners of closely held corporations in a dual income tax system with income splitting rules. The original … in countries with a dual income tax. The model developed in this paper offers a more general method with less restrictive … assumptions than earlier analyses of a dual income tax system. To illustrate the results, the model is applied to the Swedish dual …
Persistent link: https://www.econbiz.de/10013562316
Saved in:
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Still the lands of equality? : heterogeneity of income composition in the Nordics, 1975-2016
Iacono, Roberto; Palagi, Elisa - In: The B.E. journal of economic analysis & policy 22 (2022) 2, pp. 221-268
Persistent link: https://www.econbiz.de/10013187848
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Small Business Restructure Roll-Over : In Need of Its Own Restructure?
Trad, Barbara; Freudenberg, Brett; Minas, John - 2022
In Australia, consecutive Federal governments have acknowledged the contribution of small businesses to the economy, and they have introduced tax concessions to try to assist them. A recent concession that aims to reduce the regulatory compliance encountered by small businesses is the Small...
Persistent link: https://www.econbiz.de/10013293125
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The influence of a mortgage interest deduction on house prices : evidence across tax systems in Europe
Vangeel, Wouter; Defau, Laurens; Moor, Lieven de - In: The European journal of finance 28 (2022) 3, pp. 245-260
Persistent link: https://www.econbiz.de/10013373251
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Cover Image
How to Tax Different Incomes?
Jacquet, Laurence; Lehmann, Etienne - 2021
We study the optimal tax system when taxpayers earn different kinds of income by supplying different inputs. Imperfect substitution between inputs allows for general equilibrium effects. We consider any type of cross-base responses to tax changes such as income-shifting. Formalizing the tax...
Persistent link: https://www.econbiz.de/10012658030
Saved in:
Cover Image
How to Tax Different Incomes?
Jacquet, Laurence; Lehmann, Etienne - 2021
We study the optimal tax system when taxpayers earn different kinds of income by supplying different inputs. Imperfect substitution between inputs allows for general equilibrium effects. We consider any type of cross-base responses to tax changes such as income-shifting. Formalizing the tax...
Persistent link: https://www.econbiz.de/10012658318
Saved in:
Cover Image
How Successful is the Dual Income Tax? Evidence from the Finnish Tax Reform of 1993
Pirttila, Jukka; Selin, Hakan - 2021
Dual income tax systems have become increasingly popular; yet, relatively little is known about the consequences of …
Persistent link: https://www.econbiz.de/10013317272
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