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  • Search: subject:"Kapitalertragsteuer"
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Year of publication
Subject
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Kapitalertragsteuer 6,099 Capital income tax 5,382 Theorie 2,663 Theory 2,589 Steuerwirkung 793 Dividende 784 Einkommensteuer 784 Optimale Besteuerung 766 Dividend 747 Tax effects 742 Optimal taxation 736 Income tax 663 Deutschland 658 Steuerwettbewerb 646 Steuerreform 597 Tax competition 596 USA 587 Tax reform 567 United States 561 Germany 558 Körperschaftsteuer 475 Unternehmensbesteuerung 454 Corporate taxation 433 Corporate income tax 431 Wertzuwachssteuer 399 Capital gains tax 395 EU-Staaten 346 Steuerpolitik 346 Kapitalmobilität 337 EU countries 330 Capital mobility 328 Tax policy 297 Börsenkurs 290 Share price 272 Investition 252 Doppelbesteuerung 251 Lohnsteuer 241 Portfolio-Management 229 Portfolio selection 225 Wage tax 224
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Online availability
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Free 2,004 Undetermined 645 CC license 28
Type of publication
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Book / Working Paper 3,384 Article 2,707 Journal 8
Type of publication (narrower categories)
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Article in journal 2,020 Aufsatz in Zeitschrift 2,020 Working Paper 1,404 Graue Literatur 1,339 Non-commercial literature 1,339 Arbeitspapier 1,259 Aufsatz im Buch 270 Book section 270 Hochschulschrift 217 Thesis 163 Collection of articles of several authors 73 Sammelwerk 73 Amtsdruckschrift 55 Government document 55 Konferenzschrift 47 Bibliografie enthalten 39 Bibliography included 39 Conference proceedings 27 Article 26 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
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Language
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English 4,775 German 704 Undetermined 384 French 76 Italian 54 Spanish 38 Swedish 28 Dutch 20 Finnish 16 Danish 10 Norwegian 4 Polish 3 Bulgarian 2 Modern Greek (1453-) 2 Hungarian 2 Portuguese 2 Russian 2 Turkish 2 Czech 1 Multiple languages 1 Chinese 1
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Author
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Gordon, Roger H. 72 Huizinga, Harry 56 Nielsen, Søren Bo 53 Poterba, James M. 49 Sørensen, Peter Birch 46 Auerbach, Alan J. 41 Bovenberg, Ary Lans 38 Koskela, Erkki 38 Slemrod, Joel 37 Jacob, Martin 36 Devereux, Michael P. 35 Eggert, Wolfgang 35 Feldstein, Martin S. 35 Haufler, Andreas 35 Alstadsæter, Annette 34 Södersten, Jan 34 Shackelford, Douglas A. 32 Saez, Emmanuel 31 Weichenrieder, Alfons J. 29 Fuest, Clemens 26 Schjelderup, Guttorm 26 Jacobs, Bas 25 Keuschnigg, Christian 25 Razin, Asaf 25 Lindhe, Tobias 24 Schöb, Ronnie 24 Summers, Lawrence Henry 24 Eichner, Thomas 23 Fullerton, Don 22 Huber, Bernd 22 Schindler, Dirk 22 Sinn, Hans-Werner 22 Boss, Alfred 21 Hubbard, R. Glenn 20 Zodrow, George R. 20 Diamond, Peter A. 19 Krueger, Dirk 19 Pestieau, Pierre 19 Runkel, Marco 19 Klemm, Alexander 18
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Institution
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National Bureau of Economic Research 155 OECD 23 Informationsdienst der Sparkassen und Girozentralen 6 Internationale Vereinigung für Steuerrecht 6 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 Institut für Schweizerisches Bankwesen <Zürich> 3 Institute for Fiscal Studies 3 International Monetary Fund 3 International Monetary Fund, Fiscal Affairs Department 3 Internationaler Währungsfonds / Fiscal Affairs Department 3 Neuseeland / Policy Advice Division 3 Organisation for Economic Co-operation and Development 3 Richard Boorberg Verlag 3 Stiftung Marktwirtschaft 3 USA / Joint Committee on Taxation 3 Books on Demand GmbH <Norderstedt> 2 Brookings Institution 2 CCH Canadian Limited 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 Kansantaloustieteen Laitos <Helsinki> 2
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Published in...
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NBER working paper series 155 Working paper / National Bureau of Economic Research, Inc. 150 NBER Working Paper 140 CESifo working papers 127 Journal of public economics 100 International tax and public finance 94 National tax journal 66 Working paper 59 CESifo Working Paper 52 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 finance : the journal of the American Finance Association 33 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 Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 29 Economics letters 29 The American economic review 29 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 28 European taxation : official journal of the Confédération Fiscale Européenne 28 Journal of banking & finance 28 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 27 Le traitement fiscal des intérêts dans les relations économiques internationales : [36. Congrès International de Droit Financier et Fiscal, Montreal, 1982] 24 Journal of economic dynamics & control 22 Journal of financial economics 22 Der Betrieb 20 Derivatives & financial instruments 20 Différences dans le traitement fiscal réservé aux investisseurs nationaux et étrangers et répercussions des traités internationaux 20 Discussion paper / Center for Economic Research, Tilburg University 20 La notion de "gains en capital" dans différents pays : [30. Congrès International de Droit Financier et Fiscal, Jerusalem, 1976] 19 Public finance review : PFR 19 The Canadian journal of economics 19 Review of economic dynamics 18 SpringerLink / Bücher 18 Discussion papers / CEPR 17 Europäische Hochschulschriften / 5 17 Canadian tax journal 16
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Source
All
ECONIS (ZBW) 5,853 EconStor 180 USB Cologne (EcoSocSci) 51 USB Cologne (business full texts) 7 RePEc 5 BASE 1 ArchiDok 1 OLC EcoSci 1
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Showing 1 - 10 of 6,099
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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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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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Personal tax changes and financial well-being : evidence from the tax cuts and jobs act
Dobridge, Christine L.; Hsu, Joanne; Zabek, Mike - 2025
We estimate the effects of personal income tax decreases on financial well-being, including qualitative subjective assessments and quantitative measures. A plausibly causal design shows that tax decreases in the Tax Cuts and Jobs Act made survey respondents more likely to say they were “living...
Persistent link: https://www.econbiz.de/10015191756
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The sufficient statistics approach applied to international tax policy
Zoutman, Floris T. - 2025
This paper extends the sufficient statistics approach to study international tax policy. International policy differs from domestic policies because i.) from the perspective of domestic policy makers the welfare weight on foreign agents lies below that of domestic agents, and ii.) behavioral...
Persistent link: https://www.econbiz.de/10015371991
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