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  • Search: subject:"Vermögenssteuer"
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Year of publication
Subject
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Vermögensteuer 2,832 Wealth tax 2,738 Grundsteuer 1,099 Real property tax 1,094 Theorie 691 Theory 691 Gemeindesteuer 386 Local tax 381 Steuerwirkung 350 Tax effects 337 Einkommensteuer 302 Vermögensverteilung 294 Wealth distribution 285 USA 280 United States 269 Vermögen 265 Income tax 260 Wealth 243 Steuerpolitik 239 Deutschland 238 Steuerreform 230 Vermögenssteuer 230 Tax reform 228 Steuererhebungsverfahren 224 Taxation procedure 224 Vereinigte Staaten 217 Tax policy 202 Immobilienpreis 184 Real estate price 184 Kapitalertragsteuer 181 Germany 180 Steuereinnahmen 178 Tax revenue 178 Capital income tax 172 Einkommensverteilung 168 Income distribution 164 Erbschaftsteuer 158 Gemeindefinanzen 150 Inheritance tax 148 Local government finance 148
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Online availability
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Free 1,015 Undetermined 462 CC license 27 Digitizable 21
Type of publication
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Book / Working Paper 1,661 Article 1,357 Journal 27
Subcategories
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Article in journal 969 Working paper 497 Book section 98 Proceedings 41 Government document 32 Statistics 18 Law 12 Review 10 Case study 9 Report 9 Textbook 7 Glossary included 2 Handbook 2 Introduction 1 Literature review 1
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Language
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English 2,514 German 294 Undetermined 160 French 33 Spanish 13 Swedish 7 Italian 5 Dutch 5 Norwegian 4 Russian 4 Croatian 3 Polish 3 Arabic 2 Danish 2 Finnish 2 Basque 1 Hungarian 1 Portuguese 1 Slovenian 1 Serbian 1 Turkish 1
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Author
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Bach, Stefan 26 Zucman, Gabriel 25 Saez, Emmanuel 22 Slack, Enid 22 Skidmore, Mark 21 Slemrod, Joel 21 Scheuer, Florian 20 Sjoquist, David L. 19 Piketty, Thomas 17 Bird, Richard M. 16 Zodrow, George R. 16 Ross, Justin 15 Bell, Michael E. 14 Ihlanfeldt, Keith Ray 14 Sureth-Sloane, Caren 14 Alm, James 13 Esteller-Moré, Alejandro 13 Bowman, John H. 12 Brülhart, Marius 12 Schmidheiny, Kurt 12 Anderson, John E. 11 Figari, Francesco 11 Gruber, Jonathan 11 Kelly, Roy B. 11 Krapf, Matthias 11 Martínez, Isabel 11 Merriman, David 11 Ring, Marius A. K. 11 Adam, Stuart 10 Durán, José María 10 Hou, Yilin 10 Jakobsen, Katrine 10 Kleven, Henrik Jacobsen 10 Kopczuk, Wojciech 10 Plummer, Elizabeth 10 Schjelderup, Guttorm 10 Schratzenstaller, Margit 10 Wassmer, Robert W. 10 Wolff, Edward N. 10 Auerbach, Alan J. 9
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Institution
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National Bureau of Economic Research 49 World Bank 7 Harvard Law School / International Tax Program 5 Lincoln Institute of Land Policy 5 OECD 4 Stiftung Familienunternehmen 4 Deutsches Wissenschaftliches Steuerinstitut der Steuerberater und Steuerbevollmächtigten 3 Deutschland 3 Deutschland / Statistisches Bundesamt 3 Harvard Institute for International Development 3 OECD / Directorate for Financial, Fiscal and Enterprise Affairs / Committee on Fiscal Affairs 3 USA / Advisory Commission on Intergovernmental Relations 3 Arbeitskreis Quantitative Steuerlehre 2 Bayern 2 Canadian Tax Foundation 2 Commissie voor de Vermogensbelasting 2 Deutsche Steuer-Gewerkschaft 2 Deutsche Steuerjuristische Gesellschaft 2 Deutsches Wissenschaftliches Steuerinstitut der Steuerbevollmächtigten 2 Deutschland / Bundesministerium der Finanzen / Wissenschaftlicher Beirat 2 Deutschland <Bundesrepublik> / Statistisches Bundesamt 2 Dänemark / Finansministeriet 2 EcoAustria - Institut für Wirtschaftsforschung 2 European Commission / Directorate-General for International Cooperation and Development 2 Institut Finanzen und Steuern 2 Institute for Fiscal Studies 2 International Association of Assessing Officers 2 International Growth Centre <London> 2 International Property Tax Institute 2 Internationale Vereeniging voor Financieel en Fiscaal Recht 2 Julius Raab Stiftung 2 Kapitalskatteberedningen, Finansdepartementet 2 National Tax Association 2 New Jersey / Commission on State Tax Policy 2 Organisation for Economic Co-operation and Development / Committee on Fiscal Affairs 2 Rheinland-Pfalz 2 Rheinland-Pfalz / Statistisches Landesamt 2 Twentieth Century Fund 2 United States / Bureau of the Census 2 University of Minnesota / Department of Applied Economics 2
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Published in...
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National tax journal 126 Journal of urban economics 54 NBER working paper series 48 CESifo working papers 45 Regional science & urban economics 43 Journal of public economics 41 NBER Working Paper 40 Public finance review : PFR 38 Working paper / National Bureau of Economic Research, Inc. 37 Working paper 31 Discussion papers / CEPR 25 Public budgeting & finance 22 International handbook of land and property taxation 21 The American journal of economics and sociology 21 Public finance and management : PFM : an official journal of the Southern Public Administration Education Foundation 18 Property tax : an international comparative review 16 The journal of real estate finance and economics 16 Discussion paper 15 International tax and public finance 15 Journal of housing economics 15 Land economics : applied research on environmental resources 15 Discussion paper series 14 Economic development quarterly : the journal of American economic revitalization 14 Tax law review 14 Discussion paper / Centre for Economic Policy Research 13 IMFG papers on municipal finance and governance 12 Public finance quarterly : PFQ 12 The Role of the state in property taxation 12 Working paper / International Studies Program, Georgia State University 12 FinanzArchiv : European journal of public finance 11 Public finance 11 Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 10 CESifo Working Paper 10 IFS reports 10 Property tax in Asia : policy and practice 10 Public choice 10 Applied economics 9 CESifo Working Paper Series 8 Economics letters 8 IEB working paper 8
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Source
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ECONIS (ZBW) 2,997 USB Cologne (EcoSocSci) 43 USB Cologne (business full texts) 5
Showing 1 - 10 of 2,631
 
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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
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Short and long-run effects of inter-governmental redistribution of property tax on housing supply
Dai, Xieer; Felsenstein, Daniel - 2026
This paper investigates the short and long-run effects of the inter-governmental redistribution of property tax on housing supply. For the short-run analysis, we leverage a property tax policy reform as an exogenous shock and use propensity score matching DID to establish the causal linkage...
Persistent link: https://www.econbiz.de/10015639030
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Paying your fair share : perceived fairness and tax compliance
Nathan, Brad; Perez-Truglia, Ricardo; Zentner, Alejandro - 2026
Persistent link: https://www.econbiz.de/10015651903
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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
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Nudging automatic debit for property tax : evidence from two natural field experiments
Nishihata, Masaya; Kobayashi, Yōhei; Ishikawa, Takayuki - 2026
Persistent link: https://www.econbiz.de/10015614230
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Natural disasters, property reappraisal, and fiscal outcomes
Davlasheridze, Meri; Hou, Yilin; Miao, Qing - 2026
Persistent link: https://www.econbiz.de/10016060323
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Enhancing property tax
Roy, Debarpita - 2026
Persistent link: https://www.econbiz.de/10015614804
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Efficient property value estimation for single-family homes in central Florida
Lozano, Sebastián; Gutiérrez Moya, Ester; Klizentyte, … - 2025
Persistent link: https://www.econbiz.de/10015375831
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Shared occupancy and property tax arrears
Anim-Odame, Wilfred K.; Brenni, Precious A.; Damianov, … - 2025
Persistent link: https://www.econbiz.de/10015338060
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Skewed perspectives : media narratives on wealth-based taxation in German speaking countries
Theine, Hendrik; Stäudelmayr, Alexander; Maad, Magdalena; … - 2026
Rising wealth inequality is one of the defining challenges of the 21st century, threatening both equal opportunity and the foundations of democratic governance. Yet calls for taxing wealth remain limited, even though such measures could help curb inequality. Recognising the central role of media...
Persistent link: https://www.econbiz.de/10015614879
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