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Optimal factor income taxation in the precence of unemployment
Koskela, Erkki; Schöb, Ronnie - 2000
According to conventional wisdom internationally mobile capital should not be taxed or should be taxed at a lower rate than labour. An important underlying assumption behind this view is that there are no market imperfections, in particular that labour markets clear competitively. At least for...
Persistent link: https://www.econbiz.de/10001477212
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Optimal factor income taxation in the presence of unemployment
Koskela, Erkki (contributor); Schöb, Ronnie (contributor) - 2001 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10001569727
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Optimal factor income taxation in the presence of unemployment
Koskela, Erkki; Schöb, Ronnie - In: Journal of public economic theory 4 (2002) 3, pp. 387-404
Persistent link: https://www.econbiz.de/10001690170
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Taxation without commitment
Reis, Catarina - In: Economic theory : official journal of the Society for … 52 (2013) 2, pp. 565-588
Persistent link: https://www.econbiz.de/10009727775
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[Rezension] Wagener, Andreas, Internationaler Steuerwettbewerb mit Kapitalsteuern : Heidelberg, Physica-Verl., 1997
Wrede, Matthias - In: FinanzArchiv : European journal of public finance 55 (1998) 1, pp. 93-96
Persistent link: https://www.econbiz.de/10001402051
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Inter-jurisdictional corporate tax game under imperfect competition and different preferences for public services
Hadhri, Moncef - In: Cahiers économiques de Bruxelles (1997), pp. 239-274
Persistent link: https://www.econbiz.de/10001228887
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International repercussions of direct taxes
Eggert, Wolfgang - 1999
Persistent link: https://www.econbiz.de/10001378691
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When do small countries win tax wars?
Eggert, Wolfgang - In: Public finance review : PFR 26 (1998) 4, pp. 327-361
Persistent link: https://www.econbiz.de/10001245090
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Can safe haven country gain from international capital tax-coordination?
Hadhri, Moncef - In: Cahiers économiques de Bruxelles (1998), pp. 255-277
Persistent link: https://www.econbiz.de/10001250906
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Is there a future for capital income taxation?
Mintz, Jack M. - In: Canadian tax journal 42 (1995) 6, pp. 1469-1503
Persistent link: https://www.econbiz.de/10001184471