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  • Search: subject_exact:"Capital income tax"
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Year of publication
Subjects
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Kapitalertragsteuer 2,701 Capital income tax 2,629 Theorie 1,119 Theory 1,118 Deutschland 453 Germany 429 USA 429 United States 423 Steuerwettbewerb 317 Tax competition 311 Optimale Besteuerung 300 Optimal taxation 296 Einkommensteuer 290 Steuerwirkung 286 Tax effects 283 Income tax 279 Steuerreform 275 Tax reform 272 EU countries 217 EU-Staaten 217 Dividende 210 Dividend 209 Capital mobility 167 Kapitalmobilität 167 Körperschaftsteuer 163 Corporate income tax 160 Corporate taxation 132 Unternehmensbesteuerung 132 Lohnsteuer 131 Wage tax 131 Steuerharmonisierung 129 Steuerpolitik 122 Tax harmonization 119 Tax policy 113 Steuerbelastung 106 Tax burden 105 Börsenkurs 95 Share price 95 Doppelbesteuerung 93 Double taxation 93
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Online availability
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Free 445 Undetermined 75
Type of publication
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Article 1,469 Book / Working Paper 1,239 Journal 8
Type of publication (narrower categories)
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Article in journal 1,238 Aufsatz in Zeitschriften 1,238 Graue Literatur 871 Non-commercial literature 871 Working Paper 716 Arbeitspapier 713 Article in book 233 Aufsatz im Buch 233 Thesis 156 Dissertation 155 Hochschulschrift 114 Collection of articles of several authors 63 Sammelwerk 63 Amtsdruckschrift 52 Government document 52 Bibliographie enthalten 31 Bibliography included 31 Congress report 27 Kongressschrift 27 Collection of articles written by one author 14 Sammlung 14 Dissertation u.a. Prüfungsschriften 13 Mehrbändiges Werk 12 Multi-volume publication 12 Gesetz 11 Kongress 11 Law 11 Survey 8 Übersichtsarbeit 8 Lehrbuch 7 Handbook 6 Handbuch 6 Advisory report 5 Glossar enthalten 5 Glossary included 5 Gutachten 5 Commentary 3 Kommentar 3 Aufsatzsammlung 2 No longer published / No longer aquired 2
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Language
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English 1,929 German 544 French 63 Italian 53 Spanish 35 Undetermined 32 Swedish 19 Dutch 16 Finnish 14 Danish 9 Norwegian 3 Hungarian 2 Polish 2 Russian 2 Bulgarian 1 Czech 1 Modern Greek (1453-) 1 Portuguese 1 Turkish 1 Chinese 1
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Persons
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Nielsen, Søren Bo 35 Huizinga, Harry 32 Sørensen, Peter Birch 32 Gordon, Roger H. 26 Devereux, Michael P. 25 Bovenberg, Ary Lans 22 Eggert, Wolfgang 20 Koskela, Erkki 19 Poterba, James M. 16 Schjelderup, Guttorm 16 Weichenrieder, Alfons J. 16 Haufler, Andreas 15 Huber, Bernd 15 Saez, Emmanuel 15 Södersten, Jan 15 Slemrod, Joel 14 Auerbach, Alan J. 13 Schöb, Ronnie 13 Feldstein, Martin S. 12 Cnossen, Sijbren 11 Fuest, Clemens 11 Hubbard, R. Glenn 11 Keuschnigg, Christian 11 Konrad, Kai A. 11 Lindhe, Tobias 11 Jacobs, Bas 10 Perroni, Carlo 10 Rasch, Steffen 10 Razin, Asaf 10 Schindler, Dirk 10 Shackelford, Douglas A. 10 Tsadḳah, Efrayim 10 Alstadsæter, Annette 9 Boss, Alfred 9 Diamond, Peter A. 9 Genser, Bernd 9 Golosov, Michail Ju. 9 Kiesewetter, Dirk 9 Mintz, Jack M. 9 Niemann, Rainer 9
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Institutions
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OECD 6 Europäische Kommission 4 Europäische Union / Rat 3 Institut for Nationaløkonomi <Kopenhagen> 3 Institut für Weltwirtschaft 3 Institute for Fiscal Studies 3 Institute for Fiscal Studies / Capital Taxes Group 3 Internationaler Währungsfonds / Fiscal Affairs Department 3 Neuseeland / Policy Advice Division 3 USA / Joint Committee on Taxation 3 C.E.P.R. Discussion Papers 2 Canadian Tax Foundation 2 Centre for the Study of Globalisation and Regionalisation 2 Dresdner Bank 2 Elinkeinoelämän Tutkimuslaitos 2 Indian Tax Institute <Delhi> 2 International Fiscal Association 2 Kansantaloustieteen Laitos <Helsinki> 2 OECD / Directorate for Financial, Fiscal and Enterprise Affairs / Committee on Fiscal Affairs 2 Stiftung Marktwirtschaft 2 University of Cambridge / Department of Applied Economics 2 Université de Genève / Institut de hautes études internationales 2 Zentrum für Europäische Wirtschaftsforschung 2 Academia Colombiana de Ciencias Económicas <Bogotá> 1 Associazione fra le Casse di Risparmio Italiane / Servizio Tassazione di Bilancio 1 Australia / Standing Committee on Finance and Public Administration 1 Australian National University / Faculty of Economics and Commerce 1 Banca Monte dei Paschi <Siena> 1 Banca Nazionale del Lavoro <Rom> / Ufficio Studi 1 Banca Nazionale del Lavoro <Rom> / Ufficio Studi Economici 1 Banco de España / Servicio de Estudios 1 Berkeley Electronic Press 1 Books on Demand GmbH <Norderstedt> 1 Brookings Institution 1 Bund der Steuerzahler / Deutsches Steuerzahlerinstitut 1 Bundesverband Deutscher Banken 1 C & L Deutsche Revision Aktiengesellschaft Wirtschaftsprüfungsgesellschaft <Frankfurt, Main> 1 CESifo GmbH 1 Center for Economic Research <Tilburg> 1 Centre d'Etudes Fiscales <Aix-en-Provence; Marseille> 1
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Published in...
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Working paper 102 International tax and public finance 59 Journal of public economics 51 CESifo working papers 46 FinanzArchiv : public finance analysis 40 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 33 National tax journal 33 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 24 Discussion paper / Centre for Economic Policy Research 23 Journal of public economic theory 23 The journal of finance : the journal of the American Finance Association 22 The American economic review 20 Journal of banking & finance 19 The Canadian journal of economics 19 Discussion paper 18 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 18 Working paper series / Economic Policy Research Unit, Institute of Economics, University of Copenhagen 18 Europäische Hochschulschriften 16 Der Betrieb 15 Economics letters 14 Betriebs-Berater : BB : Recht, Wirtschaft, Steuern 13 Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 13 Journal of urban economics 12 Public finance review : PFR 12 Review of economic dynamics 12 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 11 Journal of economic dynamics & control 11 Working papers 11 European taxation : official journal of the Confédération Fiscale Européenne 10 Fiscal studies : the journal of the Institute for Fiscal Studies 10 IMF working paper 10 Intertax : international tax review 10 Journal of economic theory 10 Macroeconomic dynamics 10 CORE discussion paper : DP 9 Discussion paper / ZEW Zentrum für Europäische Wirtschaftsforschung 9 Einkommen aus Kapital : 31. Jahrestagung der Deutschen Steuerjuristischen Gesellschaft e.V., Osnabrück, 11. und 12. September 2006 ; [Veröffentlichungen der Deutschen Steuerjuristischen Gesellschaft e.V., DStJG, Band 30] 9 Financial markets and capital income taxation in a global economy 9 Finanz-Betrieb : FB : Zeitschrift für Unternehmensfinanzierung und Finanzmanagement 9 Journal of economics 9
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Sources
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ECONIS (ZBW) 2,645 USB Cologne (EcoSocSci) 51 RePEc 14 EconStor 4 BASE 1 ArchiDok 1
Showing 1 - 50 of 2,716
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Taxation of pensions in Portugal : is there a rationale for a semi-dual income tax system?
Bravo, Jorge Miguel Ventura - 2016
The semi-dual income tax typically combines a progressive tax schedule for labour and pension income with low and often flat and differentiated nominal tax rates on some forms of capital income. This paper discusses the rationale for the adoption of semi-dual income tax in the taxation of...
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Optimal fiscal policy in an open economy with capital income shifting and consumer cross-border purchases
Kudła, Janusz; Kocia, Agata; Kopczewska, Katarzyna; … - In: Equilibrium : quarterly journal of economics and … 10 (2015) 2, pp. 9-30
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Why is the long-run tax on capital income zero? : explaining the Chamley-Judd result
Jacobs, Bas; Rusu, Alexandra Victoria - 2017
Why is it optimal not to tax capital income in the long-run in Chamley (1986) and Judd (1985)? This paper demonstrates that the answer follows standard intuitions from the commodity tax literature. In the steady state, Engel curves for consumption are linear in labour earnings, irrespective of...
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Aiyagari meets Ramsey : optimal capital taxation with incomplete markets
Chen, Yunmin; Chien, YiLi; Yang, C. C. - 2017
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Optimal Ramsey capital income taxation : a reappraisal
Chien, YiLi; Wen, Yi - 2017
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Optimal fiscal policy in overlapping generations models
Garriga, Carlos - 2017
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Ramsey taxation in the global economy
Chari, Varadarajan V.; Nicolini, Juan Pablo; Teles, Pedro - 2017
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Taxation of Pensions in Portugal: Is there a Rationale for a Semi-Dual Income Tax System?
Bravo, Jorge Miguel - 2016
The semi-dual income tax typically combines a progressive tax schedule for labour and pension income with low and often flat and differentiated nominal tax rates on some forms of capital income. This paper discusses the rationale for the adoption of semi-dual income tax in the taxation of...
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Optimal taxation with endogenous return to capital
Arnaldur Sölvi Kristjánsson - 2016
This paper characterizes the optimal income and wealth tax schedules when rates of return are endogenous. Individuals exert investment effort in order to increase the return on their investments. Agents are heterogeneous along two dimensions: their investment ability and their labour market...
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Uncertainty and firm dividend policy : a natural experiment
Buchanan, Bonnie; Cao, Xuying; Liljeblom, Eva; … - 2016
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Tax bunching by owners of small corporations
Bettendorf, Leon; Lejour, Arjan Marcel; Riet, Maarten van 't - 2016
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Abgeltungsteuer: reformieren statt abschaffen
Fuest, Clemens; Spengel, Christoph - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 96 (2016) 2, pp. 83-87
Verschiedene politische Parteien fordern, die Abgeltungsteuer abzuschaffen — selbst Bundesfinanzminister Schäuble scheint dies zu erwägen. Ursprünglich sollte sie dazu dienen, Steuerflucht weniger attraktiv zu machen. Nachdem aber die OECD-Länder Informationen über Kapitaleinkünfte...
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Hat die Einführung der Abgeltungsteuer Aktienkurse beeinflusst? : empirische Ergebnisse und Implikationen für die Kapitalmarkttheorie
Eichfelder, Sebastian; Lau, Mona - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 96 (2016) 2, pp. 101-105
Der Einführungszeitpunkt der Abgeltungsteuer zum 1.1.2009 war schon lange in der Öffentlichkeit bekannt. Der Kapitalmarkttheorie folgend wäre bei vollständiger Verarbeitung der bekannten Informationen zu erwarten gewesen, dass die Marktteilnehmer die mit der Abgeltungsteuer verbundene...
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Viability of an economy with constrained inequality in a two tax system
O'Keefe, Maximilien D.; Krawczyk, Jacek B. - 2016
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Does capital tax uncertainty delay irreversible risky investment?
Niemann, Rainer; Sureth, Caren - 2016
Tax uncertainty is often claimed to be harmful for investments. Capital taxes, such as property and wealth taxes, are particularly exposed to tax uncertainty. Capital tax uncertainty emerges from expected tax reforms, the unclear outcome of future tax audits, and simplified estimates of capital...
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Investor taxation, firm heterogeneity and capital structure choice
Haring, Magdalena; Niemann, Rainer; Rünger, Silke - 2016
In this paper we analyze the effect of investor level taxes, firm-specific ownership structure and firm-specific payout policy on firms' capital structure choice. Our analysis is based on data for 10,983 firms from 13 Central and Eastern European (CEE) countries over the time period 2002-2012....
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Listaamattomien yhtiöden osinkoverotus, tuotantopanosten allokaatio ja tuottavuus
Mättänen, Niku; Ropponen, Olli - 2016
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Does capital tax uncertainty delay irreversible risky investment?
Niemann, Rainer; Sureth, Caren - 2016
Tax uncertainty is often claimed to be harmful for investments. Capital taxes, such as property and wealth taxes, are particularly exposed to tax uncertainty. Capital tax un- certainty emerges from expected tax reforms, the unclear outcome of future tax audits, and simplified estimates of...
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A simpler theory of optimal capital taxation
Saez, Emmanuel; Stantcheva, Stefanie - 2016
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Does capital tax uncertainty delay irreversible risky investment?
Niemann, Rainer; Sureth, Caren - 2016
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Estimating the impact of income tax on personal savings in Serbia : the two channels approach
Randjelovic, Sasa - In: Acta oeconomica : periodical of the Hungarian Academy … 66 (2016) 2, pp. 261-281
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Kapitalbeskattningens förutsättningar
Waldenström, Daniel; Bastani, Spencer; Hansson, Åsa - 2018
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Capital income taxation and household production
Apps, Patricia; Rees, Ray - 2015
The Atkinson-Stiglitz Theorem and its extensions have been interpreted as implying that capital income should not be taxed. If, as seems reasonable on empirical grounds, we introduce production of household goods with close market substitutes, this conclusion no longer holds. We analyse optimal...
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Redistribution and insurance with simple tax instruments ; presented at CESifo Area Conference on Public Sector Economics, April 2015
Findeisen, Sebastian; Sachs, Dominik - 2015
We analyze optimal taxation of labor and capital income in a life-cycle framework with idiosyncratic income risk. We provide a novel decomposition of labor income tax formulas into a redistribution and an insurance component. The latter is independent of the social welfare function and...
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Redistribution and insurance with simple tax instruments
Findeisen, Sebastian; Sachs, Dominik - 2015
We analyze optimal taxation of labor and capital income in a life-cycle framework with idiosyncratic income risk. We provide a novel decomposition of labor income tax formulas into a redistribution and an insurance component. The latter is independent of the social welfare function and...
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Taxing mobile capital and profits : the Nordic welfare states
Schjelderup, Guttorm - 2015
This paper discusses trends in capital taxation and the role of the corporate tax rate in a welfare state. It provides a summary of the tax competition literature with special application to capital taxation in small versus large countries. A main finding from this literature is that small...
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Taxing mobile capital and profits : the Nordic welfare states
Schjelderup, Guttorm - 2015
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Taxation and the user cost of capital : an introduction
Creedy, John; Gemmell, Norman - 2015
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Capital gains taxes : modeling in continuous time and impacts on investment decisions
Ulbricht, Björn - 2015
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Taxation of dividend income and economic growth : the case of Europe
Dackehag, Margareta; Hansson, Åsa - 2015
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Understanding German real estate markets
Just, Tobias (ed.); Maennig, Wolfgang (ed.) - 2017 - Second edition
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Handbuch Besteuerung privater Kapitalanlagen
Moritz, Joachim; Strohm, Joachim; Enders, Björn; … - 2017
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Kapitalertragsteuer und Abgeltungsteuer verstehen : Besteuerung von Kapitalerträgen im Privatvermögen
Rhodius, Oliver; Lofing, Johannes - 2017 - 3., aktualisierte und erweiterte Auflage
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Thomas Piketty's Capital in the twenty first century : an introduction
Kaufmann, Stephan; Stützle, Ingo - 2017
US Nobel Prize winner Paul Krugman described Thomas Piketty's Capital in the Twenty-First Century as "perhaps the most important book of the last decade". It has sparked major international debates, dominated bestseller lists and generated a level of enthusiasm -- as well as intense criticism --...
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Capital gains taxation : a comparative analysis of key issues
Littlewood, Michael (ed.); Elliffe, Craig (ed.) - 2017
Capital gains taxes -- a comparative survey / Michael Littlewood -- The impact of economic theory on capital gains tax reform proposals / David White -- International aspects of capital gains taxation / Craig Elliffe -- Australia / Ann O'Connell -- Canada / David G. Duff -- China / Yan Xu --...
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Progressive and regressive equilibria in a tax competition game
Green-Armytage, James - In: Public finance review : PFR 45 (2017) 3, pp. 307-333
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Individual investors’ dividend taxes and corporate payout policies
Li, Oliver Zhen; Liu, Hang; Ni, Chenkai; Ye, Kangtao - In: Journal of financial and quantitative analysis : JFQA 52 (2017) 3, pp. 963-990
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Optimal life-cycle capital taxation under self-control problems
Pavoni, Nicola; Yazici, Hakki - In: The economic journal : the journal of the Royal … 127 (2017) 602, pp. 1188-1216
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Taxation and dividend policy : the muting effect of agency issues and shareholder conflicts
Jacob, Martin; Michaely, Roni - In: The review of financial studies 30 (2017) 9, pp. 3176-3222
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Optimal Capital Taxation and Consumer Uncertainty
Chahrour, Ryan; Svec, Justin - Department of Economics, Boston College - 2014
This paper analyzes the impact of consumer uncertainty on optimal fiscal policy in a model with capital. The consumers lack confidence about the probability model that characterizes the stochastic environment and so apply a max-min operator to their optimization problem. An altruistic fiscal...
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Saving Europe? : the unpleasant arithmetic of fiscal austerity in integrated economies
Mendoza, Enrique G.; Tesar, Linda L.; Zhang, Jing - 2014
What are the macroeconomic effects of tax adjustments in response to large public debt shocks in highly integrated economies? The answer from standard closed-economy models is deceptive, because they underestimate the elasticity of capital tax revenues and ignore cross-country spillovers of tax...
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Efficient labor and capital income taxation over the life cycle
Findeisen, Sebastian; Sachs, Dominik - 2014
This paper analyzes Pareto optimal taxation of labor and capital income in a lifecycle framework with private information and idiosyncratic risk. We focus on historyindependent tax systems. We thereby complement the Mirrlees taxation literature, which has so far typically either characterized...
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Die Besteuerung strukturierter Produkte bei Depotverwaltung im deutschsprachigen Raum
Heu, Hans-Christian - 2014
Die ertragsteuerliche Belastung eines Investments in strukturierte Finanzprodukte spielt bei der Investitionsplanung eine entscheidende Rolle. Anleger treffen ihre Investitionsentscheidung nicht nur aufgrund des Renditen- und Risikopotentials vor Berücksichtigung von Steuern, sondern auch...
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Capital taxes, labor taxes and the household
Oikonomou, Rigas; Siegel, Christian - 2014
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Kapitalsteuern und öffentliches Eigentum : Anmerkungen zum optimalen Umgang mit einer hohen Vermögenskonzentration
Corneo, Giacomo G. - 2014
In "Le capital au XXIème siècle" plädiert Thomas Piketty für eine drakonische Kapitalbesteuerung, um das Auseinanderdriften der Vermögen zu stoppen. Aber wegen ihrer schädlichen Anreizwirkung sind die von ihm anvisierten Steuersätze zu hoch. Eine Kombination aus niedrigeren Steuersätzen...
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Monetary and macroprudential policies in an estimated model with financial intermediation
Gelain, Paolo; Ilbas, Pelin - 2014
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The effect of capital taxes on household's portfolio composition and intertemporal choice : evidence from the Dutch 2001 capital income tax reform
Zoutman, Floris T. - 2014
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A 150-year perspective on Swedish capital income taxation
DuRietz, Gunnar; Johansson, Dan; Stenkula, Mikael - 2014
This paper describes the evolution of capital income taxation, including corporate, dividend, interest, capital gains and wealth taxation, in Sweden between 1862 and 2010. To illustrate the evolution, we present annual time-series data on the marginal effective tax rates on capital income (METR)...
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Capital taxation under political constraints
Scheuer, Florian; Wolitzky, Alexander - 2014
This paper studies optimal dynamic tax policy under the threat of political reform. A policy will be reformed ex post if a large enough political coalition supports reform; thus, sustainable policies are those that will continue to attract enough political support in the future. We find that...
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Taxation of shareholder income and the cost of capital in a small open economy
Sørensen, Peter Birch - 2014
When companies finance their investment via the international markets for stocks and bonds, relief from domestic personal taxes on dividends and capital gains will not reduce the cost of capital. Some authors have shown that even for small domestic companies whose shares are not traded...
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