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~subject:"Kapitalertragsteuer"
~type_genre:"Aufsatz in Zeitschrift"
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Kapitalertragsteuer
Consumption-based taxation
93
Konsumorientierte Besteuerung
93
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59
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59
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Economic quarterly
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Consumption smoothing and the measured regressivity of consumption taxes
Athreya, Kartik B.
;
Reilly, Devin
- In:
Economic quarterly
95
(
2009
)
1
,
pp. 75-100
Persistent link: https://www.econbiz.de/10008939692
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Does Germany collect revenue from taxing the normal return to capital?
Becker, Johannes
;
Fuest, Clemens
- In:
Fiscal studies : the journal of the Institute for …
26
(
2005
)
4
,
pp. 491-511
Persistent link: https://www.econbiz.de/10003223787
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