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~isPartOf:"FinanzArchiv : public finance analysis"
~isPartOf:"Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)"
~isPartOf:"Derivatives & financial instruments"
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FinanzArchiv : public finance analysis
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
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ECONIS (ZBW)
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1
Top tax progression and capital taxation in Germany
Jenderny, Katharina
- In:
FinanzArchiv : public finance analysis
78
(
2022
)
4
,
pp. 422-469
Persistent link: https://www.econbiz.de/10013485948
Saved in:
2
An annual wealth tax : pros and cons
Boadway, Robin W.
;
Pestieau, Pierre
- In:
FinanzArchiv : public finance analysis
77
(
2021
)
4
,
pp. 408-429
Persistent link: https://www.econbiz.de/10012813922
Saved in:
3
Tax elasticity estimates for capital stocks
Wen, Jean-François
;
Yilmaz, Fatih
- In:
FinanzArchiv : public finance analysis
76
(
2020
)
3
,
pp. 215-239
Persistent link: https://www.econbiz.de/10012602321
Saved in:
4
Dividend taxation and the cost of new share issues
Lindhe, Tobias
;
Södersten, Jan
- In:
FinanzArchiv : public finance analysis
72
(
2016
)
2
,
pp. 158-174
Persistent link: https://www.econbiz.de/10011509126
Saved in:
5
Optimal income redistribution and capital market integration
Yang, Hongyan
- In:
FinanzArchiv : public finance analysis
71
(
2015
)
4
,
pp. 460-473
Persistent link: https://www.econbiz.de/10011446906
Saved in:
6
Nonlinear dividend tax and the dynamics of the firm
Kari, Seppo
;
Laitila, Jussi
- In:
FinanzArchiv : public finance analysis
71
(
2015
)
2
,
pp. 153-177
Persistent link: https://www.econbiz.de/10011446938
Saved in:
7
US dividend equivalents : final regulations subject repos and swaps to dividend tax
Carman, Paul
- In:
Derivatives & financial instruments
16
(
2014
)
2
,
pp. 87-93
Persistent link: https://www.econbiz.de/10010423423
Saved in:
8
Dividend withholding tax claims in the European Union
Bammens, Niels
;
Trippas, Dries
- In:
Derivatives & financial instruments
16
(
2014
)
1
,
pp. 18-27
Persistent link: https://www.econbiz.de/10010423471
Saved in:
9
Taxation of collective investment schemes
Vogelman, Gary
;
Beckert, Toinette
- In:
Derivatives & financial instruments
16
(
2014
)
4
,
pp. 192-203
Persistent link: https://www.econbiz.de/10011301081
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10
The (im)possibility of overprovision of public goods in interjurisdictional tax competition
Eichner, Thomas
;
Bayındır-Upmann, Thorsten
- In:
FinanzArchiv : public finance analysis
70
(
2014
)
2
,
pp. 218-248
Persistent link: https://www.econbiz.de/10010370722
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11
Redistributive effects in a dual income tax system
Kristjánsson, Arnaldur Sölvi
- In:
FinanzArchiv : public finance analysis
69
(
2013
)
2
,
pp. 148-166
Persistent link: https://www.econbiz.de/10009756350
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12
European Commission’s Tax Barriers Business Advisory Group report calls for simplification of cross-border portfolio withholding tax claim process
Radcliffe, Paul
- In:
Derivatives & financial instruments
15
(
2013
)
4
,
pp. 112-120
Persistent link: https://www.econbiz.de/10009785439
Saved in:
13
Up or down?: Capital income taxation in the United States and the United Kingdom
Polito, Vito
- In:
FinanzArchiv : public finance analysis
68
(
2012
)
1
,
pp. 48-82
Persistent link: https://www.econbiz.de/10009517782
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14
US dividend equivalents : repos and swaps subject to dividend tax
Carman, Paul
- In:
Derivatives & financial instruments
14
(
2012
)
2
,
pp. 74-80
Persistent link: https://www.econbiz.de/10009583172
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15
Foreign exchange results and the credit for foreign withholding taxes
Kok, Reinout
- In:
Derivatives & financial instruments
13
(
2011
)
5
,
pp. 263-268
Persistent link: https://www.econbiz.de/10009489241
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16
Financing social security by taxing capital income : a bad idea?
Kunze, Lars
;
Schuppert, Christiane
- In:
FinanzArchiv : public finance analysis
66
(
2010
)
3
,
pp. 243-262
Persistent link: https://www.econbiz.de/10008746910
Saved in:
17
Does lowering dividend tax rates increase dividends repatriated? : evidence of intrafirm cross-border dividend repatriation policies by German multinational enterprises
Bellak, Christian
;
Leibrecht, Markus
- In:
FinanzArchiv : public finance analysis
66
(
2010
)
4
,
pp. 350-383
Persistent link: https://www.econbiz.de/10008825621
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18
On recent developments in the taxation of cross-border passive income from a European perspective
Nijkeuter, Erwin
- In:
Derivatives & financial instruments
12
(
2010
)
5
,
pp. 117-121
Persistent link: https://www.econbiz.de/10009302314
Saved in:
19
Ruling on the taxation of derivative transactions for foreign institutional investors
Susarla, Kamesh
- In:
Derivatives & financial instruments
12
(
2010
)
4
,
pp. 93-95
Persistent link: https://www.econbiz.de/10009302318
Saved in:
20
Taxation of bonds and other financial instruments held by individuals
Munch, David A.
- In:
Derivatives & financial instruments
12
(
2010
)
4
,
pp. 90-92
Persistent link: https://www.econbiz.de/10009302319
Saved in:
21
Taxation of derivatives
Gago, Umurcan
;
Yalcin, Baris
- In:
Derivatives & financial instruments
12
(
2010
)
1
,
pp. 2-8
Persistent link: https://www.econbiz.de/10008655742
Saved in:
22
Taxation of financial arrangements and hedge effectiveness
Joseph, Anton
- In:
Derivatives & financial instruments
11
(
2009
)
6
,
pp. 212-214
Persistent link: https://www.econbiz.de/10003927362
Saved in:
23
Taxation of equity-linked bonds and other composite contracts
Grönlund, Jörgen
- In:
Derivatives & financial instruments
11
(
2009
)
2
,
pp. 54-58
Persistent link: https://www.econbiz.de/10003880319
Saved in:
24
Amendments to the taxation of derivatives in Finland : recognition at Fair Value Extended
Lahdenperä, Oili
- In:
Derivatives & financial instruments
11
(
2009
)
2
,
pp. 69-73
Persistent link: https://www.econbiz.de/10003880351
Saved in:
25
Recent developments regarding the credit for foreign withholding taxes in relation to derivatives
Specken, W. H. A.
;
Peters, M. J.
- In:
Derivatives & financial instruments
11
(
2009
)
2
,
pp. 76-78
Persistent link: https://www.econbiz.de/10003880354
Saved in:
26
Taxing risky capital income : a commodity taxation approach
Schindler, Dirk
- In:
FinanzArchiv : public finance analysis
64
(
2008
)
3
,
pp. 311-333
Persistent link: https://www.econbiz.de/10003773716
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27
Equilibrium security prices with capital income taxes and an exogenous interest rate
Rapp, Marc Steffen
;
Schwetzler, Bernhard
- In:
FinanzArchiv : public finance analysis
64
(
2008
)
3
,
pp. 334-351
Persistent link: https://www.econbiz.de/10003773719
Saved in:
28
The functioning of the EU savings directive : strategies for improvement
Offermanns, René
- In:
Derivatives & financial instruments
10
(
2008
)
5
,
pp. 189-197
Persistent link: https://www.econbiz.de/10003773948
Saved in:
29
Taxation of private investment income under the second business tax reform
Reinarz, Peter
;
Schmid, Christoph Oliver
- In:
Derivatives & financial instruments
10
(
2008
)
5
,
pp. 215-219
Persistent link: https://www.econbiz.de/10003773975
Saved in:
30
Tier 1 capital instruments : regulatory and tax issues
Cottani, Giammarco
;
Liebentritt, Mario
- In:
Derivatives & financial instruments
10
(
2008
)
3
,
pp. 62-74
Persistent link: https://www.econbiz.de/10003745810
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31
New limitations on imposition of interest withholding tax
Heale, Amanda
;
Milet, Matias
- In:
Derivatives & financial instruments
10
(
2008
)
2
,
pp. 45-47
Persistent link: https://www.econbiz.de/10003725553
Saved in:
32
Optimal nonlinear taxation in an overlapping-generations setting with money as an asset
Yakita, Akira
- In:
FinanzArchiv : public finance analysis
64
(
2008
)
1
,
pp. 19-32
Persistent link: https://www.econbiz.de/10003713598
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33
Voting, wealth heterogeneity, and endogenous labor supply
Ghate, Chetan
- In:
FinanzArchiv : public finance analysis
63
(
2007
)
4
,
pp. 477-497
Persistent link: https://www.econbiz.de/10003636335
Saved in:
34
Economic effects of a personal capital-income tax add-on to a flat tax
Diamond, John W.
;
Zodrow, George R.
- In:
FinanzArchiv : public finance analysis
63
(
2007
)
3
,
pp. 374-395
Persistent link: https://www.econbiz.de/10003577456
Saved in:
35
Some optimal tax rules for international portfolio and direct investment
Devereux, Michael P.
- In:
FinanzArchiv : public finance analysis
60
(
2004
)
1
,
pp. 1-23
Persistent link: https://www.econbiz.de/10002043108
Saved in:
36
Green tax reform and employment : the interaction of profit and factor taxes
Boeters, Stefan
- In:
FinanzArchiv : public finance analysis
60
(
2004
)
2
,
pp. 222-239
Persistent link: https://www.econbiz.de/10002141991
Saved in:
37
Neutral taxation of pensions in a comprehensive income tax
Kiesewetter, Dirk
;
Niemann, Rainer
- In:
FinanzArchiv : public finance analysis
59
(
2002/2003
)
2
,
pp. 227-248
Persistent link: https://www.econbiz.de/10001758739
Saved in:
38
Does the tax system encourage too much education?
Alstadsæter, Annette
- In:
FinanzArchiv : public finance analysis
59
(
2002/2003
)
1
,
pp. 27-48
Persistent link: https://www.econbiz.de/10001732581
Saved in:
39
Possibilities for ensuring the taxation of international investment income in Finland
Juusela, Janne
- In:
Bulletin for international fiscal documentation : …
57
(
2003
)
1
,
pp. 24-35
Persistent link: https://www.econbiz.de/10001771551
Saved in:
40
New Zealand's thin capitalization rules and the arm's length principle
Smith, Andrew M. C.
;
Dunmore, Paul V.
- In:
Bulletin for international fiscal documentation : …
57
(
2003
)
10
,
pp. 503-510
Persistent link: https://www.econbiz.de/10001849092
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41
New flexible system for the taxation of stock options in Denmark
Møll Pedersen, Bente
- In:
Bulletin for international fiscal documentation : …
57
(
2003
)
12
,
pp. 574-577
Persistent link: https://www.econbiz.de/10001849172
Saved in:
42
Asymmetric competition and co-ordination in international capital income taxation
Arnold, Volker
- In:
FinanzArchiv : public finance analysis
58
(
2001
)
4
,
pp. 430-448
Persistent link: https://www.econbiz.de/10001707109
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43
The tax treatment of stock options in Austria
Gahleitner, Gerald
;
Moritz, Helmut
- In:
Bulletin for international fiscal documentation : …
55
(
2001
)
4
,
pp. 147-151
Persistent link: https://www.econbiz.de/10001564139
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44
Optimal capital income taxation and redistribution
Vogelgesang, Ulrike
- In:
FinanzArchiv : public finance analysis
57
(
2000
)
4
,
pp. 412-434
Persistent link: https://www.econbiz.de/10001606723
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45
Capital income taxation, cross-ownership, and the structure of public spending
Dickescheid, Thomas
- In:
FinanzArchiv : public finance analysis
57
(
2000
)
4
,
pp. 435-458
Persistent link: https://www.econbiz.de/10001606726
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46
German tax reform 2000 : description and appraisal
Homburg, Stefan
- In:
FinanzArchiv : public finance analysis
57
(
2000
)
4
,
pp. 504-513
Persistent link: https://www.econbiz.de/10001606731
Saved in:
47
German tax reform - an international perspective
Schreiber, Ulrich
- In:
FinanzArchiv : public finance analysis
57
(
2000
)
4
,
pp. 525-541
Persistent link: https://www.econbiz.de/10001606744
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48
Socially optimal redistribution and growth : a further warning on the welfare significance of representative consumers' preferences
Grossmann, Volker
- In:
FinanzArchiv : public finance analysis
57
(
2000
)
2
,
pp. 182-196
Persistent link: https://www.econbiz.de/10001564571
Saved in:
49
The taxation of investment funds in Germany
Dehnen, Peter H.
;
Gröning, Maximilian
;
Rhines, Rosemarie
- In:
Bulletin for international fiscal documentation : …
54
(
2000
)
8/9
,
pp. 479-485
Persistent link: https://www.econbiz.de/10001502160
Saved in:
50
International repercussions of direct taxes
Eggert, Wolfgang
- In:
FinanzArchiv : public finance analysis
57
(
2000
)
1
,
pp. 106-125
Persistent link: https://www.econbiz.de/10001546845
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