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Year of publication
Subject
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Personensteuer 126 Personal tax 112 Einkommensteuer 40 Income tax 39 Theorie 30 Theory 30 Corporate taxation 25 Unternehmensbesteuerung 25 Steuerreform 22 Steuerwirkung 21 Tax reform 20 Tax effects 19 USA 18 United States 16 Deutschland 15 Steuersystem 15 Tax system 15 Capital income tax 14 Germany 14 Großbritannien 14 Kapitalertragsteuer 14 Steuerpolitik 14 Tax policy 14 United Kingdom 12 Einkommensverteilung 10 Unternehmensbewertung 10 Income distribution 9 CAPM 8 Firm valuation 8 Redistribution 8 Steuererhebungsverfahren 8 Taxation procedure 8 Umverteilung 8 Capital structure 7 Internationales Steuerrecht 7 Kapitalstruktur 7 Ländersteuer 7 State tax 7 Corporate income tax 6 International tax law 6
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Online availability
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Free 26 Undetermined 16 CC license 1
Type of publication
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Book / Working Paper 76 Article 47 Journal 3
Subcategories
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Article in journal 34 Working paper 21 Book section 5 Handbook 5 Proceedings 3 Government document 3 Statistics 1 Textbook 1
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Language
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English 96 German 24 Spanish 7 French 2 Undetermined 2 Danish 1
Author
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Aucejo, Esteban 4 Clarke, Conor 4 Coate, Patrick 4 Feldstein, Martin S. 4 Fruehwirth, Jane Cooley 4 Kelly, Sean 4 Kopczuk, Wojciech 4 Metcalf, Gilbert E. 4 Mozenter, Zachary 4 Révész, Tamás 4 Sekita, Shizuka 4 Agostini, Claudio 3 Grotherr, Siegfried 3 Gröger, Hans-Christian 3 Horioka, Charles 3 Newbery, David M. G. 3 Adam, Stuart 2 Ammelung, Ulrich 2 Armitage, Seth 2 Browne, James 2 De Broe, Luc 2 Hawlitzky, Jürgen 2 Hessler, Heinz D. 2 Hüper, Steffen 2 Kaldor, Nicholas 2 Kar, Saibal 2 Lindsey, Lawrence B. 2 Okun, Arthur M. 2 Phillips, David 2 Roantree, Barra 2 Xu, Ganlin 2 Zuber, Barbara 2 Čok, Mitja 2 Abadía, Antonio 1 Abele, Stephan 1 Altig, David 1 Arin, Kerim Peren 1 Badenes Plá, Nuria 1 Ballwieser, Wolfgang 1 Blomquist, Sören 1
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Institution
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National Bureau of Economic Research 3 Internationale Vereinigung für Steuerrecht 2 Québec <Provinz> / Ministère des Finances 2 Cambridge University Press 1 David Hume Institute 1 Deloitte & Touche <Kopenhagen> 1 Eric Cuvillier <Firma> 1 Forschungsinstitut zur Zukunft der Arbeit <Bonn> 1 Fraser Institute 1 Georgetown University / Economics Department 1 Großbritannien / Treasury 1 International Bureau of Fiscal Documentation 1 Springer Fachmedien Wiesbaden 1 Ungarn / Pénzügyminisztérium 1
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Published in...
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Europäische Hochschulschriften / 5 3 Finanzwissenschaftliche Schriften 3 NBER Working Paper 3 NBER working paper series 3 Working paper / National Bureau of Economic Research, Inc. 3 Betriebswirtschaft aktuell 2 Cahiers de droit fiscal international 2 Discussion paper 2 Discussion paper / Centre for Economic Policy Research 2 Global tax series 2 ISER Discussion Paper 2 International tax and public finance 2 Journal of banking & finance 2 Brookings papers on economic activity : BPEA 1 Business Development and Economic Governance in Southeastern Europe : 13th International Conference on the Economies of the Balkan and Eastern European Countries (EBEEC), Pafos, Cyprus, 2021 1 CEDA information paper 1 CESifo working papers 1 Canadian tax journal 1 Chile hacia el 2000 : ideas para el desarrollo 1 Congress of the International Fiscal Association 1 Corporate finance / Biz 1 DIIS working paper 1 Delovni zvezki / Raziskovalni Center Ekonomske Fakultete 1 Der Betrieb 1 Discussion Paper 1 Discussion paper / Institute of Social and Economic Research 1 Discussion paper / Tinbergen Institute 1 Discussion paper series / Centre for Economic Policy Research 1 Discussion paper series / Centre for Economic Policy Research / Transition Economics 1 Economic and business review for Central and South-Eastern Europe 1 Economics for policymaking : selected essays of Arthur M. Okun 1 Economics letters 1 Emerging markets finance & trade : a journal of the Society for the Study of Emerging Markets 1 Equity 1 Fabian research series 1 Financial theory and practice 1 Fiscal studies : the journal of the Institute for Fiscal Studies 1 Gabler Research 1 Hume paper 1 I. Policies for full employment, II. The control of inflation, III. The problem of tax reform 1
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Source
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ECONIS (ZBW) 120 USB Cologne (EcoSocSci) 3 USB Cologne (business full texts) 2 EconStor 1
Showing 1 - 50 of 102
 
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Income tax indexation and fiscal drag : effects on the personal tax burden
Cuttica, Giovanni; Loiacono, Luisa; Rizzo, Leonzio; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015627691
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Taxing people : the next one hundred years
2026
This book is for all scholars and policymakers who seek to understand how globalization, digitalization, post-colonialism, and changing social and demographic conditions impact traditional modes of taxing individuals. It identifies threats to the welfare state as well as opportunities for states...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015591534
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Fundamentals of taxation : individuals and business entities : a practical approach
Carnes, Gregory A.; Youngberg, Suzanne - 2025 - Second edition, 2025 edition
"This book focuses on the income taxation of individuals. Most income tax laws that apply to individuals apply in the same manner to entities such as corporations, partnerships, and trusts. So, this book is a survey of the fundamentals of income taxation that applies to all taxpayers, but we...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014526477
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Estimating the Revenue Maximizing Top Personal Tax Rate
Lindsey, Lawrence B. - 2022
The idea that marginal tax rates and tax revenue may be inversely related is at least as old as Adam Smith's Wealth of Nations. The emergence of the "Laffer Curve" in the modern public debate on the subject has rekindled interestin this idea. The present paper uses data from the 1982 tax rate...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013323498
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Estimating the Revenue Maximizing Top Personal Tax Rate
Lindsey, Lawrence B. - 1985
Book / Working Paper
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The effect of federal tax deductibility on state and local taxes and spending
Feldstein, Martin S. - 1987
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015103325
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The Effect of Federal Tax Deductibility on State and Local Taxes and Spending
Feldstein, Martin S.; Metcalf, Gilbert E. - 2021
Book / Working Paper
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The Effect of Federal Tax Deductibility on State and Local Taxes and Spending
Feldstein, Martin - 1986
Book / Working Paper
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Frictions and taxpayer responses : evidence from bunching at personal tax thresholds
Adam, Stuart; Browne, James; Phillips, David; Roantree, … - 2021
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012545619
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Frictions and taxpayer responses : evidence from bunching at personal tax thresholds
Adam, Stuart; Browne, James; Phillips, David; Roantree, … - 2017
Book / Working Paper
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Personal Taxes and Corporate Cash Holdings
Dick-Nielsen, Jens - 2020
Dividends are taxed at the investor level, but injecting funds into firms does not offer investors the symmetric tax benefit. Hence, there is a tax saving incentive to retain cash in the firm. We theoretically and empirically show that this tax saving motive is important for corporate cash...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012840530
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Global individual tax handbook
Amsterdam : IBFD - 2007-2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003488332
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Personal taxes, cost of insurer equity capital, and the case of offshore hedge fund reinsurers
Niehaus, Gregory R. - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014307540
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Taxes and firm investment
Arin, Kerim Peren; Devereux, Kevin; Mazur, Mieszko - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014333983
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Teacher effectiveness and classroom composition : understanding match effects in the classroom
Aucejo, Esteban; Coate, Patrick; Fruehwirth, Jane Cooley; … - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013543310
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Degree of personal income taxation convergence in the Eurozone
Ntertsou, Dimitra; Galanos, Christos; Liapis, Konstantinos - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013415113
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A conceptual model of the relationship between personal values and personal tax culture regarding the perception of tax system fairness
Vehovar, Aleksandra; Mumel, Damijan; Hauptman, Lidija - 2018
The purpose of this paper is to explore the relationship between personal values and personal tax culture regarding the perception of a tax system's fairness. The paper deals with the main theoretical starting points of the fundamental cornerstones of the general tax culture such as tax evasion,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012020521
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Teacher effectiveness and classroom composition
Aucejo, Esteban; Coate, Patrick; Fruehwirth, Jane Cooley; … - 2018
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011938773
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Teacher effectiveness and classroom composition
Aucejo, Esteban; Coate, Patrick; Fruehwirth, Jane Cooley; … - 2018
Book / Working Paper
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Teacher effectiveness and classroom composition
Aucejo, Esteban; Coate, Patrick; Fruehwirth, Jane Cooley; … - 2018
Book / Working Paper
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Do Personal Taxes Destroy Tax Shields? A Critique to Miller’s (1977) Paper
Velez-Pareja, Ignacio - 2017
La versión española de este artículo se puede encontrar en: 'http://ssrn.com/abstract=2685207' http://ssrn.com/abstract=2685207.We discuss the relevance of personal taxes on Tax Shields. Interest and taxes are the basis for defining an optimal capital structure. When personal taxes are...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012970934
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Multi-period portfolio rebalancing with personal tax
Xu, Ganlin - 2017
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011914836
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Multi-Period Portfolio Rebalancing with Personal Tax
Xu, Ganlin - 2016
Book / Working Paper
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Business income and business taxation in the United States since the 1950s
Clarke, Conor; Kopczuk, Wojciech - 2017
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Business income and business taxation in the United States since the 1950s
Clarke, Conor; Kopczuk, Wojciech - 2016
Book / Working Paper
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Business Income and Business Taxation in the United States Since the 1950s
Clarke, Conor - 2016
Book / Working Paper
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Business Income and Business Taxation in the United States Since the 1950s
Clarke, Conor - 2016
Book / Working Paper
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The wage response to a reduction in income tax rates : the Israeli tax reform
Frish, Roni; Zussman, Noam; Igdalov, Sophia - 2020
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012258154
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Executives' personal tax behavior and corporate tax avoidance consistency
Hjelström, Tomas; Kallunki, Juha-Pekka; Nilsson, Henrik; … - 2020
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012263212
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The dynamics of taxation : essays in honour of Judith Freedman
2020
Introduction : a tribute to professor Judith Freedman's outstanding career / Glen Loutzenhiser and Rita de la Feria -- Geoffrey and Elspeth Howe and the path towards independent taxation of husbands and wives : 1968-1980 / Glen Loutzenhiser -- Does an inheritance tax have a future? Practical...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012254212
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Returns after Personal Tax on UK Equity and Gilts, 1919-98
Armitage, Seth - 2014
This paper investigates whether personal tax could help explain the size of the historic equity premium in the UK measured before personal tax. If there has been a higher tax burden on equity, some of the premium could be viewed as compensation for tax. We estimate that personal tax reduces the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013044557
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CAPM und Tax-CAPM im Mehrperiodenfall
Hüper, Steffen - 2019
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012016619
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CAPM und Tax-CAPM im Mehrperiodenfall
Hüper, Steffen - 2019
Book / Working Paper
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Institutionalized costs and international migration patterns
Kar, Saibal - 2019
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012152807
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Do personal taxes destroy tax shields? : a critique to Miller’s (1977) Proposal
Vélez-Pareja, Ignacio - 2017
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011825194
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Das Subjektsteuerprinzip in der Einkommensteuer
Danz, Daniela - 2017 - 1. Auflage
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011750806
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On the equivalence between labor and consumption taxation
Panteghini, Paolo - 2009
This article studies the equivalence between labor and consumption taxes in a stochastic context, where the government can undertake an active portfolio management strategy by investing in both risk-free and risky assets. Using a two-period model we show that such taxes let consumers make the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003820652
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Outsourcing and Labor Taxation in Dual Labor Markets
Koskela, Erkki; Poutvaara, Panu - 2008
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10005859632
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Migration taxes and human capital formation : some implications for development
2007
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003529021
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Corporate tax policy, entrepreneurship and incorporation in the EU
Mooij, Ruud A. de; Nicodème, Gaëtan - 2007
In Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. Thispaper explores to what extent income shifting from the personal to the corporate tax base canexplain these diverging developments. We exploit a panel of European data on firm births andlegal form of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011372517
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Tax reform in Japan : the case of personal taxes
Horioka, Charles; Sekita, Shizuka - 2007
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003647732
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Tax reform in Japan: The case of personal taxes
Horioka, Charles Yuji; Sekita, Shizuka - 2006
Book / Working Paper
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Tax Reform in Japan : The Case of Personal Taxes
Horioka, Charles; Sekita, Shizuka - 2006
Abstract: In this paper, we conduct a theoretical analysis of personal taxes (defined to include consumption and income taxes), describe and evaluate the past and present structure of personal taxes in Japan, and based on our findings, make a number of policy recommendations about how to reform...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014057661
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Tax reform in Japan : the case of personal taxes
2006
In this paper, we conduct a theoretical analysis of personal taxes (defined to include consumption and income taxes), describe and evaluate the past and present structure of personal taxes in Japan, and based on our findings, make a number of policy recommendations about how to reform personal...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003339307
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The rise and fall of mass taxation in Uganda 1900 - 2005
2006
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003370209
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Do personal taxes affect capital structure? : evidence from the 2003 tax cut
Lin, Leming; Flannery, Mark J. - 2013
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Progresividad y redistribución en el IRPF : análisis nacional y autonómico por fuente principal de renta en los años 2007 y 2009
Badenes Plá, Nuria; Labeaga, José M. - 2013
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009748594
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Imposición a la renta personal y equidad en América Latina : nuevos desafíos
Gómez Sabaíni, Juan C.; Jiménez, Juan Pablo; … - 2012
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009658011
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Tax interdependence in American states
2003
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003086067
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Handbuch der internationalen Steuerplanung
2011 - 3. Aufl.
Product DescriptionErscheinungsjahr: 2011 3. Aufl. Gewicht: 2495 gr / Abmessung: 24,5 cm Hrsg. v. Grotherr, Siegfried Im Zuge der wachsenden Ausdehnung der Geschäftsbeziehungen und der Vermögensbesitzverhältnisse über die Grenzen kommt es zu einer Globalisierung der steuerlichen...
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Handbuch der internationalen Steuerplanung
2003 - 2. Aufl.
Edition: 2. Aufl.
Book / Working Paper
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Handbuch der internationalen Steuerplanung
2000
Book / Working Paper
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Personal taxes in business valuation and its constraints in adaption : from a theoretical analysis to the question of the Tax-CAPM's empirical evidence
Henke, Michael; Siebert, Hilmar; Söffge, Fabian - 2010
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003952496
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Structural models of corporate bond pricing with personal taxes
Qi, Howard; Liu, Sheen; Wu, Chunchi - 2010
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10008649408
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Kapitalmarktorientierte Unternehmensbewertung : Untersuchung unter Berücksichtigung der persönlichen Besteuerung der Kapitalgeber
Gröger, Hans-Christian - 2009
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Kapitalmarktorientierte Unternehmensbewertung : Untersuchung unter Berücksichtigung der persönlichen Besteuerung der Kapitalgeber
Gröger, Hans-Christian - 2009 - 1. Aufl.
Edition: 1. Aufl.
Book / Working Paper
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Kapitalmarktorientierte Unternehmensbewertung : Untersuchung unter Berücksichtigung der persönlichen Besteuerung der Kapitalgeber
Gröger, Hans-Christian - 2009
Book / Working Paper
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Residualgewinnmodell und persönliche Steuern : eine empirische Untersuchung am deutschen Kapitalmarkt
Dausend, Florian Tobias - 2009
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003823568
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Die Einkommensteuer in Bayern von 1806-1920
Ehm, Markus - 2009
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013433874
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Tax facts 15
Palacios, Milagros; Veldhuis, Niels; Walker, Michael - 2008
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003711266
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Effect of personal taxes on managers' decisions to sell their stock
Jin, Li; Kothari, S. P. - 2008
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003763167
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Income redistribution in Croatia : the role of individual taxes and social transfers
Urban, Ivica - 2008
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003813357
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Inequality and the Choice of the Personal Tax Base
Hashimzade, Nigar; Myles, Gareth D. - 2007
It is possible to employ either income or expenditure as the base for personal taxation. A considerable literature has developed that investigates the relative efficiency of these bases. The answer is usually in favor of the expenditure tax since it does not distort the choice between...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015384397
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How progressive is the US federal tax system? : A historical and international perspective
Piketty, Thomas; Saez, Emmanuel - 2006
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003360737
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Theorie und Politik der Personalsteuern : eine Kritik ihrer Einkommens- und Vermögensbegriffe mit Blick auf die Leistungsfähigkeitstheorie
Hessler, Heinz D. - 1994
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013352443
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Theorie und Politik der Personalsteuern : eine Kritik ihrer Einkommens- und Vermögensbegriffe mit Blick auf die Leistungsfähigkeitstheorie
Hessler, Heinz D. - 1994
Book / Working Paper
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Theorie und Politik der Personalsteuern : eine Kritik ihrer Einkommens- und Vermögensbegriffe mit Blick auf die Leistungsfähigkeitstheorie
Hessler, Heinz Dieter - 1994
Book / Working Paper
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Tax interdependence in the U.S. States
2004 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10002446310
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