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~subject:"Steuervergünstigung"
~subject:"Capital income tax"
~isPartOf:"International tax and public finance"
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Steuervergünstigung
Capital income tax
Corporate income tax
63
Körperschaftsteuer
63
Corporate taxation
23
Unternehmensbesteuerung
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Theorie
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Sørensen, Peter Birch
2
Zodrow, George R.
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Büttner, Thiess
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1
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1
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1
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International tax and public finance
NBER working paper series
25
NBER Working Paper
24
National tax journal
24
CESifo working papers
23
Working paper / National Bureau of Economic Research, Inc.
23
Working paper
22
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
18
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
15
Journal of public economics
8
CESifo Working Paper Series
7
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7
Journal of state taxation
7
Der Betrieb
6
Public finance review : PFR
6
Advances in taxation
5
Betriebs-Berater : BB
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Grundfragen der Gruppenbesteuerung
5
IMF working papers
5
Intertax : international tax review
5
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
4
Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
4
Taxation papers : working paper
4
WPg : Kompetenz schafft Vertrauen
4
Working paper series
4
Contemporary economics
3
Discussion paper / Center for Economic Research, Tilburg University
3
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3
European economic review : EER
3
European taxation : official journal of the Confédération Fiscale Européenne
3
Financial markets and capital income taxation in a global economy
3
Finanz-Rundschau Ertragsteuerrecht : FR
3
FinanzArchiv : public finance analysis
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Hefte zur internationalen Besteuerung
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IMF working paper
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Journal of banking & finance
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Journal of economic behavior & organization : JEBO
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Pacific-Basin finance journal
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ECONIS (ZBW)
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1
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
Saved in:
2
How effective is an incremental ACE in addressing the debt bias? : evidence from corporate tax returns
Branzoli, Nicola
;
Caiumi, Antonella
- In:
International tax and public finance
27
(
2020
)
6
,
pp. 1485-1519
Persistent link: https://www.econbiz.de/10012310891
Saved in:
3
Pouring oil on fire : interest deductibility and corporate debt
Dallari, Pietro
;
End, Nicolas
;
Miryugin, Fedor
;
Tieman, …
- In:
International tax and public finance
27
(
2020
)
6
,
pp. 1520-1556
Persistent link: https://www.econbiz.de/10012310892
Saved in:
4
Tax competition and fiscal equalization under corporate income taxation
Liesegang, Caterina
;
Runkel, Marco
- In:
International tax and public finance
25
(
2018
)
2
,
pp. 311-324
Persistent link: https://www.econbiz.de/10012033055
Saved in:
5
Corporation taxes in the European Union : slowly moving toward comprehensive business income taxation?
Cnossen, Sijbren
- In:
International tax and public finance
25
(
2018
)
3
,
pp. 808-840
Persistent link: https://www.econbiz.de/10012033137
Saved in:
6
Balancing act : weighing the factors affecting the taxation of capital income in a small open economy
McKeehan, Margaret K.
;
Zodrow, George R.
- In:
International tax and public finance
24
(
2017
)
1
,
pp. 1-35
Persistent link: https://www.econbiz.de/10011799833
Saved in:
7
US Supreme Court unanimously chooses substance over form in foreign tax credit case : implications of the PPL decision for the creditability of cash-flow taxes
McLure, Charles E.
;
Mintz, Jack M.
;
Zodrow, George R.
- In:
International tax and public finance
22
(
2015
)
5
,
pp. 887-907
Persistent link: https://www.econbiz.de/10011529956
Saved in:
8
Corporation tax asymmetries : effective tax rates and profit shifting
Creedy, John
;
Gemmell, Norman
- In:
International tax and public finance
18
(
2011
)
4
,
pp. 422-435
Persistent link: https://www.econbiz.de/10009271652
Saved in:
9
The role of the corporate income tax as an automatic stabilizer
Büttner, Thiess
;
Fuest, Clemens
- In:
International tax and public finance
17
(
2010
)
6
,
pp. 686-698
Persistent link: https://www.econbiz.de/10009247726
Saved in:
10
Neutral taxation of shareholder income
Sørensen, Peter Birch
- In:
International tax and public finance
12
(
2005
)
6
,
pp. 777-801
Persistent link: https://www.econbiz.de/10003199061
Saved in:
11
Corporation tax asymmetries and cartel unity
Gendron, Pierre-Pascal
- In:
International tax and public finance
8
(
2001
)
5/6
,
pp. 659-674
Persistent link: https://www.econbiz.de/10001636391
Saved in:
12
From the global income tax to the dual income tax : recent tax reforms in the Nordic countries
Sørensen, Peter Birch
- In:
International tax and public finance
1
(
1994
)
1
,
pp. 57-79
Persistent link: https://www.econbiz.de/10001166478
Saved in:
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