EconBiz - Find Economic Literature
    • Logout
    • Change account settings
  • EN 
    • DE
    • ES
    • FR
  • A-Z
  • Beta
  • About EconBiz
  • News
  • Thesaurus (STW)
  • Research Skills
  • Help
  • EN 
    • DE
    • ES
    • FR
  •  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:"Kapitalertragsteuer"
Narrow search

Narrow search

Year of publication
Subject
All
Kapitalertragsteuer 4,541 Capital income tax 3,814 Theorie 2,035 Theory 1,961 USA 1,366 United States 1,341 Steuerwirkung 670 Einkommensteuer 644 Tax effects 622 Deutschland 582 Steuerwettbewerb 549 Optimale Besteuerung 544 Income tax 529 Optimal taxation 514 Tax competition 501 Germany 479 Dividende 412 Steuerreform 406 Dividend 377 Tax reform 376 Körperschaftsteuer 348 Unternehmensbesteuerung 324 Steuerpolitik 317 Corporate income tax 304 Corporate taxation 303 Tax policy 286 EU-Staaten 277 EU countries 261 Kapitalmobilität 258 Capital mobility 249 Steuerharmonisierung 218 Doppelbesteuerung 208 Tax harmonization 197 Börsenkurs 181 Wertzuwachssteuer 181 Capital gains tax 177 Investition 175 Lohnsteuer 174 Steuervergünstigung 174 Tax incentive 171
more ... less ...
Online availability
All
Free 933 Undetermined 318
Type of publication
All
Article 2,329 Book / Working Paper 2,203 Journal 9
Type of publication (narrower categories)
All
Article in journal 1,677 Aufsatz in Zeitschrift 1,677 Working Paper 1,256 Graue Literatur 1,169 Non-commercial literature 1,169 Arbeitspapier 1,111 Aufsatz im Buch 271 Book section 271 Hochschulschrift 196 Thesis 156 Collection of articles of several authors 68 Sammelwerk 68 Amtsdruckschrift 57 Government document 57 Konferenzschrift 45 Bibliografie enthalten 33 Bibliography included 33 Conference proceedings 27 Article 26 Kommentar 19 Commentary 16 Collection of articles written by one author 15 Sammlung 15 Dissertation u.a. Prüfungsschriften 13 Ratgeber 13 Aufsatzsammlung 12 Gesetz 12 Guidebook 12 Law 12 Mehrbändiges Werk 12 Multi-volume publication 12 Handbook 10 Handbuch 10 Lehrbuch 9 Systematic review 9 Übersichtsarbeit 9 Conference paper 7 Konferenzbeitrag 7 Advisory report 5 Glossar enthalten 5
more ... less ...
Language
All
English 3,243 German 639 Undetermined 429 French 73 Italian 53 Spanish 38 Swedish 27 Dutch 20 Finnish 16 Danish 9 Norwegian 3 Polish 3 Modern Greek (1453-) 2 Hungarian 2 Portuguese 2 Russian 2 Turkish 2 Bulgarian 1 Czech 1 Multiple languages 1 Chinese 1
more ... less ...
Author
All
Nielsen, Søren Bo 54 Huizinga, Harry 52 Sørensen, Peter Birch 46 Gordon, Roger H. 36 Koskela, Erkki 35 Bovenberg, Ary Lans 33 Devereux, Michael P. 32 Södersten, Jan 32 Haufler, Andreas 30 Eggert, Wolfgang 29 Razin, Asaf 26 Poterba, James M. 25 Schjelderup, Guttorm 23 Weichenrieder, Alfons J. 23 Slemrod, Joel 22 Alstadsæter, Annette 21 Auerbach, Alan J. 21 Fuest, Clemens 21 Lindhe, Tobias 21 Boss, Alfred 20 Huber, Bernd 20 Jacobs, Bas 20 Keuschnigg, Christian 19 Schöb, Ronnie 19 Genser, Bernd 18 Schindler, Dirk 18 Feldstein, Martin S. 17 Konrad, Kai A. 17 Saez, Emmanuel 17 Tanzi, Vito 17 Jacob, Martin 16 Mintz, Jack M. 16 Tsadḳah, Efrayim 16 Zodrow, George R. 16 Runkel, Marco 15 Shackelford, Douglas A. 15 Sureth, Caren 15 Cnossen, Sijbren 14 Ogawa, Hikaru 14 Sinn, Hans-Werner 14
more ... less ...
Institution
All
OECD 11 Informationsdienst der Sparkassen und Girozentralen 6 OECD / Directorate for Financial, Fiscal and Enterprise Affairs / Committee on Fiscal Affairs 6 Springer Fachmedien Wiesbaden GmbH 6 International Fiscal Association 5 Europäische Kommission 4 Institute for Fiscal Studies / Capital Taxes Group 4 International Monetary Fund, Fiscal Affairs Department 4 Internationaler Währungsfonds / Fiscal Affairs Department 4 Brookings Institution 3 Canadian Tax Foundation 3 Europäische Union / Rat 3 Institut for Nationaløkonomi <Kopenhagen> 3 Institut für Schweizerisches Bankwesen <Zürich> 3 Institut für Weltwirtschaft 3 Institute for Fiscal Studies 3 International Bureau of Fiscal Documentation 3 Neuseeland / Policy Advice Division 3 Stiftung Marktwirtschaft 3 USA / Joint Committee on Taxation 3 Books on Demand GmbH <Norderstedt> 2 CCH Canadian Limited 2 Carleton University / Department of Economics 2 Centre for the Study of Globalisation and Regionalisation 2 Dresdner Bank 2 Eberhard Karls Universität Tübingen 2 Elinkeinoelämän Tutkimuslaitos 2 Erich-Schmidt-Verlag <Berlin> 2 European University Institute / Department of Economics 2 Europäische Kommission / Generaldirektion Steuern und Zollunion 2 Foerder Institute for Economic Research <Tēl-Āvîv> 2 Frankfurter Institut - Stiftung Marktwirtschaft und Politik / Kronberger Kreis 2 Ifst 2 Indian Tax Institute <Delhi> 2 Internationaler Währungsfonds 2 Kansantaloustieteen Laitos <Helsinki> 2 Kiel Institute for the World Economy 2 Richard Boorberg Verlag 2 Robert Schuman Centre for Advanced Studies 2 Shaker Verlag GmbH 2
more ... less ...
Published in...
All
Working paper / National Bureau of Economic Research, Inc. 163 CESifo working papers 108 Journal of public economics 93 International tax and public finance 82 National tax journal 57 FinanzArchiv : public finance analysis 47 Working paper series 45 Working paper 44 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 39 CESifo Working Paper 38 The journal of finance : the journal of the American Finance Association 33 Discussion paper / Centre for Economic Policy Research 31 Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 29 European taxation : official journal of the Confédération Fiscale Européenne 28 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 28 The American economic review 27 Economics letters 26 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 26 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 25 Journal of banking & finance 25 Le traitement fiscal des intérêts dans les relations économiques internationales : [36. Congrès International de Droit Financier et Fiscal, Montreal, 1982] 24 Journal of public economic theory 23 Derivatives & financial instruments 20 Différences dans le traitement fiscal réservé aux investisseurs nationaux et étrangers et répercussions des traités internationaux 20 IMF working paper 20 Journal of financial economics 20 La notion de "gains en capital" dans différents pays : [30. Congrès International de Droit Financier et Fiscal, Jerusalem, 1976] 19 The Canadian journal of economics 19 Discussion paper 18 Der Betrieb 17 Discussion paper / Center for Economic Research, Tilburg University 17 Working paper series / Economic Policy Research Unit, Institute of Economics, University of Copenhagen 17 Finance and economics discussion series 16 Intertax : international tax review 16 Journal of macroeconomics 16 Public finance review : PFR 16 Wirtschaftsdienst 16 Canadian tax journal 15 Journal of economic dynamics & control 15 Macroeconomic dynamics 15
more ... less ...
Source
All
ECONIS (ZBW) 4,295 EconStor 180 USB Cologne (EcoSocSci) 51 USB Cologne (business full texts) 7 RePEc 5 BASE 1 ArchiDok 1 OLC EcoSci 1
more ... less ...
Showing 1 - 10 of 4,541
Cover Image
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
Saved in:
Cover Image
Dynamic taxation
Stantcheva, Stefanie - 2020
Persistent link: https://www.econbiz.de/10012193989
Saved in:
Cover Image
Capital income taxation with housing
Nakajima, Makoto - 2020
Persistent link: https://www.econbiz.de/10012198542
Saved in:
Cover Image
Optimal taxation in asset markets with adverse selection
Davoodalhosseini, Seyed Mohammadreza - 2020 - Last updated: April 3, 2020
Constrained efficiency is characterized in an asset market, subject to search frictions, where sellers are privately informed about the type of their asset. The type determines the opportunity cost of the asset for sellers and the quality of the asset for buyers. The constrained efficient...
Persistent link: https://www.econbiz.de/10012198635
Saved in:
Cover Image
Optimality of tax policy on the basis of comparative analysis of income taxation
Abuselidze, George - In: European Journal of Sustainable Development : EJSD 9 (2020) 1, pp. 272-293
Persistent link: https://www.econbiz.de/10012181760
Saved in:
Cover Image
Optimal taxation of capital income with heterogeneous rates of return
Gerritsen, Aart; Jacobs, Bas; Rusu, Alexandra V.; … - 2020
There is increasing empirical evidence that people systematically differ in their rates of return on capital. We derive optimal non-linear taxes on labor and capital income in the presence of such return heterogeneity. We allow for two distinct reasons why returns are heterogeneous: because...
Persistent link: https://www.econbiz.de/10012238502
Saved in:
Cover Image
Dividend policy and institutional holdings : evidence from Australia
Nguyen, Thao; Li, Hui - In: International Journal of Financial Studies : open … 8 (2020) 1/12, pp. 1-14
This paper investigates the relationship between dividend payout and institutional ownership for all Australian listed firms in the period between 2001 and 2015. In our univariate tests, we find that institutional investors, in general, prefer dividend-paying firms more than non-paying firms,...
Persistent link: https://www.econbiz.de/10012238702
Saved in:
Cover Image
Withholding tax rates on dividends : symmetries vs. asymmetries in double tax treaties
Petkova, Kunka - 2020 - This version, 14 February 2020
Persistent link: https://www.econbiz.de/10012216199
Saved in:
Cover Image
Are government bonds net wealth or a liability? : optimal debt and taxes in an OLG model with uninsurable income risk
Chien, YiLi; Wen, Yi; Yu, HsinJung - 2020
Persistent link: https://www.econbiz.de/10012216790
Saved in:
Cover Image
Optimal factor taxation in a scale free model of vertical innovation
Annicchiarico, Barbara; Antonaroli, Valentina; Pelloni, … - 2020
Persistent link: https://www.econbiz.de/10012224876
Saved in:
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • Next
A service of the
zbw
  • Sitemap
  • Contact us
  • Imprint
  • Privacy

Loading...