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Search: subject:"Kapitalertragsteuer"
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Capital income tax
85
Kapitalertragsteuer
85
Theorie
70
Theory
70
Steuerwettbewerb
31
Tax competition
31
Optimal taxation
15
Optimale Besteuerung
15
Capital mobility
13
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11
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Einkommensteuer
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Lohnsteuer
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Duale Einkommensteuer
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Kapitalstruktur
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Kleine offene Volkswirtschaft
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Körperschaftsteuer
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Open economy
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Overlapping Generations
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Steuerreform
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Tax reform
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84
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Södersten, Jan
4
Huber, Bernd
3
Ogawa, Hikaru
3
Sørensen, Peter Birch
3
Zodrow, George R.
3
Bayındır-Upmann, Thorsten
2
Bovenberg, Ary Lans
2
Cnossen, Sijbren
2
Devereux, Michael P.
2
Lindhe, Tobias
2
Runkel, Marco
2
Schjelderup, Guttorm
2
Akai, Nobuo
1
Albis, Hippolyte d’
1
Alstadsæter, Annette
1
Alworth, Julian
1
Apel, Mikael
1
Arachi, Giampaolo
1
Araujo, Luis
1
Arvate, Paulo Roberto
1
Avi-Yonah, Reuven S.
1
Batina, Raymond G.
1
Bjerksund, Petter
1
Bjorvatn, Kjetil
1
Bucovetsky, Sam
1
Bénassy-Quéré, Agnès
1
Bösenberg, Simon
1
Büttner, Thiess
1
Christiansen, Vidar
1
Chu, Shiou-Yen
1
Cremer, Helmuth
1
De Donder, Philippe
1
Delorme, François
1
Dietz, Martin D.
1
Dincer, Oguzhan C.
1
Echevarría, Cruz A.
1
Edenhofer, Ottmar
1
Edgerton, Jesse
1
Egger, Peter
1
Eggert, Wolfgang
1
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International Institute of Public Finance
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International tax and public finance
Working paper / National Bureau of Economic Research, Inc.
151
NBER working paper series
145
NBER Working Paper
121
CESifo working papers
111
Journal of public economics
96
National tax journal
66
Working paper
57
CESifo Working Paper
48
FinanzArchiv : European journal of public finance
48
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
40
Discussion paper
39
Working paper series
37
The journal of finance : the journal of the American Finance Association
34
CESifo Working Paper Series
33
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
Discussion paper / Centre for Economic Policy Research
29
European taxation : official journal of the Confédération Fiscale Européenne
28
Journal of banking & finance
27
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
27
The American economic review
26
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
26
Economics letters
25
Le traitement fiscal des intérêts dans les relations économiques internationales : [36. Congrès International de Droit Financier et Fiscal, Montreal, 1982]
24
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
22
Journal of economic dynamics & control
22
Der Betrieb
20
Différences dans le traitement fiscal réservé aux investisseurs nationaux et étrangers et répercussions des traités internationaux
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
Derivatives & financial instruments
18
Discussion paper / Center for Economic Research, Tilburg University
18
Review of economic dynamics
18
Europäische Hochschulschriften / 5
17
Journal of financial economics
17
SpringerLink / Bücher
17
Working paper series / Economic Policy Research Unit, Institute of Economics, University of Copenhagen
17
Canadian tax journal
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ECONIS (ZBW)
85
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1
Unemployment and endogenous choice on tax instruments in a tax competition model : unit tax versus ad valorem tax
Kikuchi, Yuya
;
Tamai, Toshiki
- In:
International tax and public finance
31
(
2024
)
2
,
pp. 533-551
Persistent link: https://www.econbiz.de/10015056381
Saved in:
2
Investor asset valuation under a wealth tax and a capital income tax
Bjerksund, Petter
;
Schjelderup, Guttorm
- In:
International tax and public finance
29
(
2022
)
4
,
pp. 873-889
Persistent link: https://www.econbiz.de/10013438460
Saved in:
3
Withholding tax rates on dividends : symmetries versus asymmetries or single- versus multi-rated double tax treaties
Petkova, Kunka
- In:
International tax and public finance
28
(
2021
)
4
,
pp. 890-940
Persistent link: https://www.econbiz.de/10012617372
Saved in:
4
Ad valorem versus unit taxes on capital in a dynamic stochastic general equilibrium model
Chu, Shiou-Yen
;
Wu, Tsaur-Chin
- In:
International tax and public finance
30
(
2023
)
6
,
pp. 1435-1456
Persistent link: https://www.econbiz.de/10014437268
Saved in:
5
Taxing capital and labor when both factors are imperfectly mobile internationally
Albis, Hippolyte d’
;
Bénassy-Quéré, Agnès
- In:
International tax and public finance
29
(
2022
)
1
,
pp. 147-190
Persistent link: https://www.econbiz.de/10012817703
Saved in:
6
Labor market frictions, capital, taxes and employment
Lee, Kangoh
- In:
International tax and public finance
28
(
2021
)
6
,
pp. 1329-1359
Persistent link: https://www.econbiz.de/10012703974
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7
Why the Norwegian shareholder income tax is neutral
Södersten, Jan
- In:
International tax and public finance
27
(
2020
)
1
,
pp. 32-37
Persistent link: https://www.econbiz.de/10012226498
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8
Withholding-tax non-compliance : the case of cum-ex stock-market transactions
Büttner, Thiess
;
Holzmann, Carolin
;
Kreidl, Felix
; …
- In:
International tax and public finance
27
(
2020
)
6
,
pp. 1425-1452
Persistent link: https://www.econbiz.de/10012310888
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9
Tax competition and the efficiency of "benefit-related" business taxes
Gugl, Elisabeth
;
Zodrow, George R.
- In:
International tax and public finance
26
(
2019
)
3
,
pp. 486-505
Persistent link: https://www.econbiz.de/10012231035
Saved in:
10
Investor taxation, firm heterogeneity and capital structure choice
Rünger, Silke
;
Niemann, Rainer
;
Haring, Magdalena
- In:
International tax and public finance
26
(
2019
)
4
,
pp. 719-757
Persistent link: https://www.econbiz.de/10012231203
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