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~subject:"Kapitalertragsteuer"
~isPartOf:"Discussion paper / Centre for Economic Policy Research"
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Kapitalertragsteuer
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35
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2
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1
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:
2
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:
3
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:
4
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:
5
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
Saved in:
6
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:
7
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
Saved in:
8
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:
9
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
Saved in:
10
Is capital taxation always harmful for economic growth?
Kate, Fabian ten
;
Milionis, Petros
- In:
International tax and public finance
26
(
2019
)
4
,
pp. 758-805
Persistent link: https://www.econbiz.de/10012231206
Saved in:
11
Heterogeneous tax sensitivity of firm-level investments
Egger, Peter
;
Katharina, Erhardt
;
Keuschnigg, Christian
-
2018
Persistent link: https://www.econbiz.de/10012099258
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12
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:
13
Capital taxation, investment, growth, and welfare
Bösenberg, Simon
;
Egger, Peter
;
Zoller-Rydzek, Benedikt
- In:
International tax and public finance
25
(
2018
)
2
,
pp. 325-376
Persistent link: https://www.econbiz.de/10012033063
Saved in:
14
Dividend taxes and stock volatility
Syron Ferris, Erin E.
- In:
International tax and public finance
25
(
2018
)
2
,
pp. 377-403
Persistent link: https://www.econbiz.de/10012033065
Saved in:
15
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:
16
Sub-metropolitan tax competition with household and capital mobility
Ly, Tidiane
- In:
International tax and public finance
25
(
2018
)
5
,
pp. 1129-1169
Persistent link: https://www.econbiz.de/10012033245
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17
Is capital back? : the role of land ownership and savings behavior
Franks, Max
;
Klenert, David
;
Schultes, Anselm
;
Lessmann, Kai
- In:
International tax and public finance
25
(
2018
)
5
,
pp. 1252-1276
Persistent link: https://www.econbiz.de/10012033282
Saved in:
18
Organizational equilibrium with capital
Ríos-Rull, José-Víctor
;
Bassetto, Marco
;
Huo, Zhen
-
2018
Persistent link: https://www.econbiz.de/10012112913
Saved in:
19
Optimal taxes on capital in the OLG model with uninsurable idiosyncratic income risk
Krueger, Dirk
;
Ludwig, Alexander
-
2018
Persistent link: https://www.econbiz.de/10011884760
Saved in:
20
Ramsey taxation in the global economy
Chari, Varadarajan V.
;
Nicolini, Juan Pablo
;
Teles, Pedro
-
2018
Persistent link: https://www.econbiz.de/10011885579
Saved in:
21
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:
22
Tax competition and federal equalization schemes with decentralized leadership
Silva, Emilson C. D.
- In:
International tax and public finance
24
(
2017
)
1
,
pp. 164-178
Persistent link: https://www.econbiz.de/10011799862
Saved in:
23
Equilibrium leadership in tax competition models with capital ownership : a rejoinder
Hindriks, Jean
;
Nishimura, Yukihiro
- In:
International tax and public finance
24
(
2017
)
2
,
pp. 338-349
Persistent link: https://www.econbiz.de/10011799896
Saved in:
24
Dynamic inconsistency and preferential taxation of foreign capital
Kishore, Kaushal
- In:
International tax and public finance
24
(
2017
)
3
,
pp. 381-396
Persistent link: https://www.econbiz.de/10011799907
Saved in:
25
Heterogeneity in returns to wealth and the measurement of wealth inequality
Fagereng, Andreas
;
Guiso, Luigi
;
Malacrino, Davide
; …
-
2016
Persistent link: https://www.econbiz.de/10011437515
Saved in:
26
Institutional quality and capital taxation
Araujo, Luis
;
Arvate, Paulo Roberto
- In:
International tax and public finance
23
(
2016
)
1
,
pp. 25-47
Persistent link: https://www.econbiz.de/10011592795
Saved in:
27
Personal taxation of capital income and the financial leverage of firms
Fossen, Frank M.
;
Simmler, Martin
- In:
International tax and public finance
23
(
2016
)
1
,
pp. 48-81
Persistent link: https://www.econbiz.de/10011592799
Saved in:
28
Capital taxation under political constraints
Scheuer, Florian
;
Wolitzky, Alexander
-
2015
Persistent link: https://www.econbiz.de/10010495588
Saved in:
29
Redistribution and insurance with simple tax instruments
Findeisen, Sebastian
;
Sachs, Dominik
-
2015
Persistent link: https://www.econbiz.de/10011300216
Saved in:
30
Patent boxes design, patents location and local R&D
Alstadsæter, Annette
;
Barrios Cobos, Salvador
; …
-
2015
Persistent link: https://www.econbiz.de/10011300989
Saved in:
31
Catalysts for social insurance : education subsidies versus physical capital taxation
Schindler, Dirk
;
Yang, Hongyan
- In:
International tax and public finance
22
(
2015
)
2
,
pp. 274-310
Persistent link: https://www.econbiz.de/10011303717
Saved in:
32
Optimal tax on capital inflows discriminated by debt-risk profile
Parra-Polania, Julian A.
;
Vargas, Carmiña O.
- In:
International tax and public finance
22
(
2015
)
1
,
pp. 102-119
Persistent link: https://www.econbiz.de/10011303727
Saved in:
33
Housing, capital taxation and bequest in a simple OLG model
Gary-Bobo, Robert
;
Nur, Jamil
-
2015
Persistent link: https://www.econbiz.de/10011347507
Saved in:
34
Wealth inequality in the United States since 1913 : evidence from capitalized income tax data
Saez, Emmanuel
;
Zucman, Gabriel
-
2014
Persistent link: https://www.econbiz.de/10010440200
Saved in:
35
Asymmetric capital tax competition and choice of tax rate
Kächelein, Holger
- In:
International tax and public finance
21
(
2014
)
1
,
pp. 50-65
Persistent link: https://www.econbiz.de/10010343492
Saved in:
36
Further analysis on leadership in tax competition: the role of capital ownership
Ogawa, Hikaru
- In:
International tax and public finance
20
(
2013
)
3
,
pp. 474-484
Persistent link: https://www.econbiz.de/10009771798
Saved in:
37
Four facts about dividend payouts and the 2003 tax cut
Edgerton, Jesse
- In:
International tax and public finance
20
(
2013
)
5
,
pp. 769-784
Persistent link: https://www.econbiz.de/10010231156
Saved in:
38
Capital income taxation and risk taking under prospect theory
Hlouskova, Jaroslava
;
Tsigaris, Panagiotis Demetrios
- In:
International tax and public finance
19
(
2012
)
4
,
pp. 554-573
Persistent link: https://www.econbiz.de/10009660651
Saved in:
39
A theory of optimal capital taxation
Piketty, Thomas
;
Saez, Emmanuel
-
2012
Persistent link: https://www.econbiz.de/10009558112
Saved in:
40
Understanding multidimensional tax systems
Robinson, Leslie
;
Slemrod, Joel
- In:
International tax and public finance
19
(
2012
)
2
,
pp. 237-267
Persistent link: https://www.econbiz.de/10009620548
Saved in:
41
Labor markets and capital tax competition
Eichner, Thomas
;
Bayındır-Upmann, Thorsten
- In:
International tax and public finance
19
(
2012
)
2
,
pp. 203-215
Persistent link: https://www.econbiz.de/10009620553
Saved in:
42
The Norwegian shareholder tax reconsidered
Lindhe, Tobias
;
Södersten, Jan
- In:
International tax and public finance
19
(
2012
)
3
,
pp. 424-441
Persistent link: https://www.econbiz.de/10009621306
Saved in:
43
Capital tax competition and social security
Batina, Raymond G.
- In:
International tax and public finance
19
(
2012
)
6
,
pp. 819-843
Persistent link: https://www.econbiz.de/10009697308
Saved in:
44
Endogenous choice on tax instruments in a tax competition model : unit tax versus ad valorem tax
Akai, Nobuo
;
Ogawa, Hikaru
;
Ogawa, Yoshitomo
- In:
International tax and public finance
18
(
2011
)
5
,
pp. 495-506
Persistent link: https://www.econbiz.de/10009355260
Saved in:
45
Profit taxation, innovation and the financing of heterogeneous firms
Keuschnigg, Christian
;
Ribi, Evelyn
-
2010
Persistent link: https://www.econbiz.de/10003943619
Saved in:
46
Human capital and optimal positive taxation of capital income
Jacobs, Bas
;
Bovenberg, Ary Lans
- In:
International tax and public finance
17
(
2010
)
5
,
pp. 451-478
Persistent link: https://www.econbiz.de/10009247763
Saved in:
47
Federal tax competition and the efficiency consequences for local taxation of revenue equalization
Kotsogiannēs, Chrēstos
- In:
International tax and public finance
17
(
2010
)
1
,
pp. 1-14
Persistent link: https://www.econbiz.de/10003989767
Saved in:
48
The welfare loss from differential taxation of sectors in Germany
Radulescu, Doina
;
Stimmelmayr, Michael
- In:
International tax and public finance
17
(
2010
)
2
,
pp. 193-215
Persistent link: https://www.econbiz.de/10003989847
Saved in:
49
An index of capital tax competition
Bucovetsky, Sam
- In:
International tax and public finance
16
(
2009
)
6
,
pp. 727-752
Persistent link: https://www.econbiz.de/10003937701
Saved in:
50
Neutral taxation of shareholder income? : corporate responses to an announced dividend tax
Alstadsæter, Annette
;
Fjærli, Erik
- In:
International tax and public finance
16
(
2009
)
4
,
pp. 571-604
Persistent link: https://www.econbiz.de/10003897343
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