//--> //--> //--> //-->
Toggle navigation
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
Publications
Events
Your search terms
Search
Retain my current filters
type_genre:"Aufsatz im Buch"
~subject:"Theorie"
~subject:"Dividende"
Search options
All Fields
Title
Exact title
Subject
Author
Institution
ISBN/ISSN
Published in...
Publisher
Open Access only
Advanced
Search history
My EconBiz
Favorites
Loans
Reservations
Fines
You are here:
Home
Search: subject_exact:"Abgeltungsteuer"
Narrow search
Delete all filters
| 3 applied filters
Year of publication
From:
To:
Subject
All
Theorie
Dividende
Capital income tax
264
Kapitalertragsteuer
264
Deutschland
74
Germany
74
Theory
74
Einkommensteuer
38
Income tax
38
Steuerreform
35
Tax reform
35
EU countries
34
EU-Staaten
34
Steuerwettbewerb
29
Tax competition
29
USA
29
United States
29
Steuerwirkung
27
Tax effects
27
Steuerbelastung
21
Tax burden
21
Capital mobility
19
Corporate taxation
19
EU tax law
19
EU-Steuerrecht
19
Kapitalmobilität
19
Unternehmensbesteuerung
19
Welt
19
World
19
Corporate income tax
18
Körperschaftsteuer
18
Steuerharmonisierung
18
Tax harmonization
18
Capital gains tax
14
Optimal taxation
14
Optimale Besteuerung
14
Wertzuwachssteuer
14
Dividend
12
Steuerpolitik
12
Tax policy
12
more ...
less ...
Online availability
All
Free
2
Type of publication
All
Article
84
Type of publication (narrower categories)
All
Aufsatz im Buch
Article in journal
1,056
Aufsatz in Zeitschrift
1,056
Graue Literatur
742
Non-commercial literature
742
Arbeitspapier
737
Working Paper
737
Hochschulschrift
91
Book section
84
Thesis
79
Bibliografie enthalten
18
Bibliography included
18
Collection of articles of several authors
13
Collection of articles written by one author
13
Sammelwerk
13
Sammlung
13
Konferenzschrift
10
Amtsdruckschrift
9
Government document
9
Systematic review
9
Übersichtsarbeit
9
Rezension
7
Aufsatzsammlung
5
Conference proceedings
5
Conference paper
4
Konferenzbeitrag
4
Amtliche Publikation
2
Book review
1
Elektronischer Datenträger
1
Erlebnisbericht
1
Fallstudiensammlung
1
Forschungsbericht
1
Mikroform
1
No longer published / No longer aquired
1
more ...
less ...
Language
All
English
64
German
20
Author
All
Gordon, Roger H.
5
Wiegard, Wolfgang
4
Devereux, Michael P.
3
Bach, Stefan
2
Ben-Gad, Michael
2
Bierman, Harold
2
Hines, James R.
2
Keuschnigg, Christian
2
MacKie-Mason, Jeffrey K.
2
Nielsen, Søren Bo
2
Poterba, James M.
2
Sørensen, Peter Birch
2
Tassius, Alexander
2
Wagner, Franz W.
2
Aizenman, Joshua
1
Arnold, Volker
1
Bernheim, Bert Douglas
1
Boadway, Robin W.
1
Brunner, Johann K.
1
Buchholz, Wolfgang
1
Béraud, Delphine
1
Chirinko, Robert S.
1
Cremer, Helmuth
1
Cummins, Jason G.
1
Davies, James B.
1
Dharmapala, Dhammika
1
Eggert, Wolfgang
1
Fehr, Hans
1
Feldstein, Martin S.
1
Fink, Christopher
1
Fischer, Stanley
1
Franzese, Robert J. <jr.>
1
Garabedian, Daniel
1
Genser, Bernd
1
Giovannini, Alberto
1
Gläser, Lars
1
Gravelle, Jane G.
1
Griffiths, John
1
Hackmann, Johannes
1
Halla, Martin
1
more ...
less ...
Published in...
All
Measuring the tax burden on capital and labor
3
Taxing capital income in the European Union : issues and options for reform
3
Capital market effects of taxes and corporate tax avoidance
2
Handbook of public economics ; Vol. 3
2
National saving and economic performance : [papers presented at a conference held at Maui, Hawaii, Jan. 6-7, 1989 ...]
2
Reforming capital income taxation
2
The economics of globalization : policy perspectives from public economics ; [esssays based on lectures delivered at the 1996 Congress of the International Institute of Public Finance]
2
Variations in economic analysis : essays in honor of Eli Schwartz
2
A vision of taxes within and outside European borders : Festschrift in honor of Prof. Dr. Frans Vanistendael
1
Acceding to the European Union: new members and candidates : Fourth European Doctoral Seminar (EDS), seminar volume ; 16th - 19th September 2004, Sarajevo, Bosnia and Herzegovina
1
Applications
1
Aspekte der Unternehmensbesteuerung in Europa
1
Auf allen Märkten zu Hause : Gedenkschrift für Franz Haslinger
1
Australia's future tax system : the prospects after Henry ; essays in honour of John W. Freebairn
1
Australian international tax : recent developments and future directions
1
Die Rolle des Staates in einer globalisierten Wirtschaft
1
Dimensions of competitiveness
1
Econometrics and the cost of capital : essays in honor of Dale W. Jorgenson
1
Economic dynamics : theory, games and empirical studies
1
Economic effects of globalization
1
Economic growth and fiscal policy
1
Economics for an imperfect world : essays in honor of Joseph E. Stiglitz
1
Encyclopedia of economics research ; Vol. 1
1
Essays in empirical finance
1
Festschrift für Joachim Lang zum 70. Geburtstag : Gestaltung der Steuerrechtsordnung
1
Finanzwissenschaft im Wandel : Festschrift für Bernd Rahmann
1
Frontiers in economics : with 29 tables
1
Generationenwechsel : steuerliche, unternehmensrechtliche und betriebswirtschaftliche Aspekte ; Festschrift für Karl Bruckner
1
Gerechtigkeit in der Wirtschaft - Quadratur des Kreises?
1
Gesundheits- und Sozialpolitik im Diskurs : Festschrift für Engelbert Theurl zum 60. Geburtstag
1
Handbook of public economics ; Vol. 4
1
Institutional foundations of public finance : economic and legal perspectives
1
Instrumente der Finanzpolitik : Grundlagen, Staatsaufgaben, Reformvorschläge ; [Rolf Peffekoven zum 65. Geburtstag]
1
International studies in taxation : law and economics ; Liber Amicorum Leif Mutén
1
International taxation and multinational activity
1
International taxation handbook : policy, practice, standards, and regulation
1
Issues in business finance : three papers prepared for the Office of EPAC
1
Labor market institutions and public regulation
1
Locational competition in the world economy : symposium 1994
1
Market behaviour and macroeconomic modelling
1
more ...
less ...
Source
All
ECONIS (ZBW)
84
Showing
1
-
50
of
84
Sort
Relevance
Date (newest first)
Date (oldest first)
1
Capital income taxes and the ex-day premium - new evidence from a cross-country analysis
Overesch, Michael
;
Tassius, Alexander
- In:
Capital market effects of taxes and corporate tax avoidance
,
(pp. 43-77)
.
2016
Persistent link: https://www.econbiz.de/10011733587
Saved in:
2
Corporate tax planning and the payout ratio of firms - is the dividend penalty linked to ETRs?
Olligs, Pia
;
Tassius, Alexander
- In:
Capital market effects of taxes and corporate tax avoidance
,
(pp. 78-109)
.
2016
Persistent link: https://www.econbiz.de/10011733589
Saved in:
3
Kalecki and Fisher: income and capital taxation
Mair, Douglas
;
Laramie, Anthony J.
- In:
Selected essays in Kaleckian economics : a collection …
,
(pp. 171-193)
.
2018
Persistent link: https://www.econbiz.de/10011883662
Saved in:
4
Tax competition and tax coordination
Keuschnigg, Christian
;
Loretz, Simon
;
Winner, Hannes
- In:
Routledge handbook of the economics of European integration
,
(pp. 295-311)
.
2016
Persistent link: https://www.econbiz.de/10011435734
Saved in:
5
Dividend taxation and DAX futures prices
Fink, Christopher
- In:
Essays in empirical finance
,
(pp. 7-24)
.
2014
Persistent link: https://www.econbiz.de/10010510311
Saved in:
6
Analyzing economic policy using high order perturbations
Ben-Gad, Michael
-
2012
Persistent link: https://www.econbiz.de/10009579927
Saved in:
7
Die Besteuerung der Kapitaleinkommen : einige Argumente für und wider
Brunner, Johann K.
- In:
Gesundheits- und Sozialpolitik im Diskurs : Festschrift …
,
(pp. 265-285)
.
2011
Persistent link: https://www.econbiz.de/10009489664
Saved in:
8
Warum sind nur manche Steuern reformbedürftig und andere nicht?
Wagner, Franz W.
- In:
Festschrift für Joachim Lang zum 70. Geburtstag : …
,
(pp. 345-365)
.
2011
Persistent link: https://www.econbiz.de/10009124231
Saved in:
9
A new perspective on capital income taxation
Rees, Ray
- In:
Australia's future tax system : the prospects after …
,
(pp. 129-143)
.
2010
Persistent link: https://www.econbiz.de/10008824298
Saved in:
10
Business taxes and international competitiveness : understanding how taxes can distort capital ownership and designing a nondistortive international tax system
Knoll, Michael S.
- In:
Dimensions of competitiveness
,
(pp. 207-253)
.
2010
Persistent link: https://www.econbiz.de/10009127943
Saved in:
11
My favorite two corporate finance puzzles
Bierman, Harold
- In:
Variations in economic analysis : essays in honor of …
,
(pp. 5-11)
.
2010
Persistent link: https://www.econbiz.de/10011570599
Saved in:
12
The impact of taxes on dividends and corporate financial policy : lessons from the 2000s
Dharmapala, Dhammika
- In:
Tax policy lessons from the 2000s
,
(pp. 199-233)
.
2009
Persistent link: https://www.econbiz.de/10003864730
Saved in:
13
Analyzing economic policy using high order perturbations
Ben-Gad, Michael
- In:
Economic dynamics : theory, games and empirical studies
,
(pp. 77-97)
.
2009
Persistent link: https://www.econbiz.de/10003867862
Saved in:
14
Optimal capital income taxation in a two sector economy
Selim, Sheikh
- In:
Public goods, public policy and taxation : a European …
,
(pp. 179-204)
.
2009
Persistent link: https://www.econbiz.de/10003893931
Saved in:
15
Cross-border dividend taxation : testing the Belgian rules against the ECJ case law (or testing the ECJ case law against the Belgian rules)
Garabedian, Daniel
;
Malherbe, Jacques
- In:
A vision of taxes within and outside European borders : …
,
(pp. 397-427)
.
2008
Persistent link: https://www.econbiz.de/10003831544
Saved in:
16
Capital levies and transition to a consumption tax
Kaplow, Louis
- In:
Institutional foundations of public finance : economic …
,
(pp. 112-146)
.
2008
Persistent link: https://www.econbiz.de/10003804293
Saved in:
17
My favorite two corporate finance puzzles
Bierman, Harold
- In:
Variations in economic analysis : essays in honor of …
,
(pp. 5-11)
.
2008
Persistent link: https://www.econbiz.de/10003805528
Saved in:
18
Praxisprobleme bei der Besteuerung von Auslandsdividenden
Widinski, Margit
- In:
Generationenwechsel : steuerliche, …
,
(pp. 305-313)
.
2008
Persistent link: https://www.econbiz.de/10003734097
Saved in:
19
Capital taxation with open borders
Wallerstein, Michael
;
Przeworski, Adam
- In:
Selected works of Michael Wallerstein : the political …
,
(pp. 86-106)
.
2008
Persistent link: https://www.econbiz.de/10003752603
Saved in:
20
Capital flows, information sharing and optimal capital taxation
Béraud, Delphine
;
Taugourdeau, Emmanuelle
- In:
Taxation : 21st century issues and challenges
,
(pp. 71-90)
.
2008
Persistent link: https://www.econbiz.de/10003727683
Saved in:
21
Empirical models of international capital-tax competition
Franzese, Robert J. <jr.>
;
Hays, Jude C.
- In:
International taxation handbook : policy, practice, …
,
(pp. 43-72)
.
2007
Persistent link: https://www.econbiz.de/10003499870
Saved in:
22
Das System der Einkommensbesteuerung im Spannungsfeld zwischen Gerechtigkeit und Effizienz
Löhr, Dirk
- In:
Gerechtigkeit in der Wirtschaft - Quadratur des Kreises?
,
(pp. 87-113)
.
2006
Persistent link: https://www.econbiz.de/10003325898
Saved in:
23
Tax competition with and without preferential treatment of a highly-mobile tax base
Wilson, John D.
- In:
The challenges of tax reform in a global economy
,
(pp. 193-212)
.
2006
Persistent link: https://www.econbiz.de/10003290223
Saved in:
24
Wealth transfer taxation : a survey of the theoretical literature
Cremer, Helmuth
;
Pestieau, Pierre
-
2006
Persistent link: https://www.econbiz.de/10003352518
Saved in:
25
Reform der Unternehmensteuer im fiskalischen Wettbewerb : ein institutionentheoretischer Ansatz
Roloff, Otto
- In:
Auf allen Märkten zu Hause : Gedenkschrift für Franz …
,
(pp. 167-192)
.
2006
Persistent link: https://www.econbiz.de/10003412937
Saved in:
26
The savings directive of the EU : an economic perspective
Gläser, Lars
;
Halla, Martin
- In:
The taxation of interest savings income in the European …
,
(pp. 11-47)
.
2006
Persistent link: https://www.econbiz.de/10003464059
Saved in:
27
Dividend decision under distributed profit taxation: investor's perspective
Hazak, Aaro
-
2006
Persistent link: https://www.econbiz.de/10003483098
Saved in:
28
Is a partial cooperation always a good response to capital tax competition?
Kächelein, Holger
- In:
Acceding to the European Union: new members and …
,
(pp. 233-248)
.
2005
Persistent link: https://www.econbiz.de/10002774448
Saved in:
29
Capital market, fiscal competition and substitution of fiscal instruments
Hensberg, Claudia
- In:
Finanzwissenschaft im Wandel : Festschrift für Bernd …
,
(pp. 133-147)
.
2005
Persistent link: https://www.econbiz.de/10003024114
Saved in:
30
Measuring taxes on capital and labor : an overview of methods and issues
Sørensen, Peter Birch
- In:
Measuring the tax burden on capital and labor
,
(pp. 1-33)
.
2004
Persistent link: https://www.econbiz.de/10002381406
Saved in:
31
Measuring taxes on income from capital
Devereux, Michael P.
- In:
Measuring the tax burden on capital and labor
,
(pp. 35-71)
.
2004
Persistent link: https://www.econbiz.de/10002381435
Saved in:
32
A new summary measure of the effective tax rate on investment
Gordon, Roger H.
;
Kalambokidis, Laura T.
;
Slemrod, Joel
- In:
Measuring the tax burden on capital and labor
,
(pp. 99-128)
.
2004
Persistent link: https://www.econbiz.de/10002381509
Saved in:
33
Abgeltungssteuer, duale ESt und zinsbereinigte ESt: Steuerreform aus einem Guss
Fehr, Hans
;
Wiegard, Wolfgang
- In:
Steuern, Rechnungslegung und Kapitalmarkt : Festschrift …
,
(pp. 27-43)
.
2004
Persistent link: https://www.econbiz.de/10002152089
Saved in:
34
Some macroeconomic consequences of basic income and employment subsidies
Moutos, Thomas
;
Scarth, William M.
- In:
Labor market institutions and public regulation
,
(pp. 195-219)
.
2004
Persistent link: https://www.econbiz.de/10002532813
Saved in:
35
Theoretical perspectives on the taxation of capital income and financial services
Boadway, Robin W.
;
Keen, Michael
- In:
Taxation of financial intermediation : theory and …
,
(pp. 31-80)
.
2003
Persistent link: https://www.econbiz.de/10001777460
Saved in:
36
Steuerpolitik im Spannungsfeld von Steuervermeidung und Aufkommenserzielung
Richter, Wolfram F.
- In:
Instrumente der Finanzpolitik : Grundlagen, …
,
(pp. 243-251)
.
2003
Persistent link: https://www.econbiz.de/10001779582
Saved in:
37
Ist eine Spekulationssteuer wünschenswert?
Eggert, Wolfgang
;
Genser, Bernd
;
Schindler, Dirk
- In:
Steuerpolitik : von der Theorie zur Praxis ; …
,
(pp. 465-485)
.
2003
Persistent link: https://www.econbiz.de/10001827111
Saved in:
38
Can government collect resources without hurting investors? : Taxation of returns from assets
Sah, Raaj Kumar
;
Wada, Kenji
- In:
Economics for an imperfect world : essays in honor of …
,
(pp. 419-437)
.
2003
Persistent link: https://www.econbiz.de/10002011912
Saved in:
39
International taxation
Gordon, Roger H.
;
Hines, James R.
-
2002
Persistent link: https://www.econbiz.de/10001772989
Saved in:
40
Finanzwissenschaft
Bach, Stefan
;
Wiegard, Wolfgang
- In:
Neue Entwicklungen in der Wirtschaftswissenschaft : mit …
,
(pp. 43-112)
.
2002
Persistent link: https://www.econbiz.de/10001652541
Saved in:
41
Public economics
Bach, Stefan
;
Wiegard, Wolfgang
- In:
Frontiers in economics : with 29 tables
,
(pp. 37-94)
.
2002
Persistent link: https://www.econbiz.de/10001672301
Saved in:
42
Taxation, risk-taking, and household portfolio behavior
Poterba, James M.
-
2002
Persistent link: https://www.econbiz.de/10001644920
Saved in:
43
Taxation and saving
Bernheim, Bert Douglas
-
2002
Persistent link: https://www.econbiz.de/10001644922
Saved in:
44
Taxation of dividends and capital gains and the cost of capital : evidence from small open economies
Löfqvist, Richard
- In:
Tax avoidance, dividend signaling and shareholder …
,
(pp. 97-145)
.
2001
Persistent link: https://www.econbiz.de/10001589732
Saved in:
45
Is international harmonization of capital taxes bad for growth?
Hansson, Pontus
- In:
Economic growth and fiscal policy
,
(pp. 87-109)
.
2001
Persistent link: https://www.econbiz.de/10001673415
Saved in:
46
Taxation and the sources of growth : estimates from US multinational corporations
Cummins, Jason G.
- In:
International taxation and multinational activity
,
(pp. 231-259)
.
2002
Persistent link: https://www.econbiz.de/10001978505
Saved in:
47
Zinsbesteuerung in Form einer definitiven Abgeltungsteuer?
Wagner, Franz W.
- In:
Unternehmensbesteuerung - Perspektiven der Besteuerung
,
(pp. 81-96)
.
2000
Persistent link: https://www.econbiz.de/10001509149
Saved in:
48
Assessing tax reforms when human capital is endogenous
Igel Lau, Morten
- In:
Using dynamic general equilibrium models for policy analysis
,
(pp. 203-222)
.
2000
Persistent link: https://www.econbiz.de/10001538653
Saved in:
49
Taxation of capital income vs. labour income : an overview
Gordon, Roger H.
- In:
Taxing capital income in the European Union : issues …
,
(pp. 15-45)
.
2000
Persistent link: https://www.econbiz.de/10001540203
Saved in:
50
Issues in the taxation of income from foreign portfolio and direct investment
Devereux, Michael P.
- In:
Taxing capital income in the European Union : issues …
,
(pp. 110-134)
.
2000
Persistent link: https://www.econbiz.de/10001540217
Saved in:
1
2
Next
Last
Results per page
10
25
50
100
250
A service of the
zbw
×
Loading...
//-->