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Article in journal
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Survey
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Reprint
Published in...
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Annals of economics and finance
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Applied economics letters
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European economic review : EER
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International tax and public finance
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Journal of public economic theory
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Journal of public economics
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New perspectives on the role of government
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Review of international economics
Author
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Gordon, Roger H.
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Haufler, Andreas
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Janeba, Eckhard
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Jones, Ronald Winthrop
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Keuschnigg, Christian
Array ( [0] => Array ( [value] => Gordon, Roger H. [displayText] => Gordon, Roger H. [field] => person [operator] => OR ) [1] => Array ( [value] => Haufler, Andreas [displayText] => Haufler, Andreas [field] => person [operator] => OR ) [2] => Array ( [value] => Janeba, Eckhard [displayText] => Janeba, Eckhard [field] => person [operator] => OR ) [3] => Array ( [value] => Jones, Ronald Winthrop [displayText] => Jones, Ronald Winthrop [field] => person [operator] => OR ) [4] => Array ( [value] => Keuschnigg, Christian [displayText] => Keuschnigg, Christian [field] => person [operator] => OR ) [5] => Array ( [value] => Konrad, Kai A. [displayText] => Konrad, Kai A. [field] => person [operator] => OR ) [6] => Array ( [value] => Long, Ngo Van [displayText] => Long, Ngo Van [field] => person [operator] => OR ) [7] => Array ( [value] => Marchand, Maurice G. [displayText] => Marchand, Maurice G. [field] => person [operator] => OR ) [8] => Array ( [value] => Pestieau, Pierre [displayText] => Pestieau, Pierre [field] => person [operator] => OR ) [9] => Array ( [value] => Shimomura, Kōji [displayText] => Shimomura, Kōji [field] => person [operator] => OR ) [10] => Array ( [value] => Zilcha, Itzhak [displayText] => Zilcha, Itzhak [field] => person [operator] => OR ) )
Konrad, Kai A.
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Long, Ngo Van
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Marchand, Maurice G.
Array ( [0] => Array ( [value] => Gordon, Roger H. [displayText] => Gordon, Roger H. [field] => person [operator] => OR ) [1] => Array ( [value] => Haufler, Andreas [displayText] => Haufler, Andreas [field] => person [operator] => OR ) [2] => Array ( [value] => Janeba, Eckhard [displayText] => Janeba, Eckhard [field] => person [operator] => OR ) [3] => Array ( [value] => Jones, Ronald Winthrop [displayText] => Jones, Ronald Winthrop [field] => person [operator] => OR ) [4] => Array ( [value] => Keuschnigg, Christian [displayText] => Keuschnigg, Christian [field] => person [operator] => OR ) [5] => Array ( [value] => Konrad, Kai A. [displayText] => Konrad, Kai A. [field] => person [operator] => OR ) [6] => Array ( [value] => Long, Ngo Van [displayText] => Long, Ngo Van [field] => person [operator] => OR ) [7] => Array ( [value] => Marchand, Maurice G. [displayText] => Marchand, Maurice G. [field] => person [operator] => OR ) [8] => Array ( [value] => Pestieau, Pierre [displayText] => Pestieau, Pierre [field] => person [operator] => OR ) [9] => Array ( [value] => Shimomura, Kōji [displayText] => Shimomura, Kōji [field] => person [operator] => OR ) [10] => Array ( [value] => Zilcha, Itzhak [displayText] => Zilcha, Itzhak [field] => person [operator] => OR ) )
Pestieau, Pierre
Array ( [0] => Array ( [value] => Gordon, Roger H. [displayText] => Gordon, Roger H. [field] => person [operator] => OR ) [1] => Array ( [value] => Haufler, Andreas [displayText] => Haufler, Andreas [field] => person [operator] => OR ) [2] => Array ( [value] => Janeba, Eckhard [displayText] => Janeba, Eckhard [field] => person [operator] => OR ) [3] => Array ( [value] => Jones, Ronald Winthrop [displayText] => Jones, Ronald Winthrop [field] => person [operator] => OR ) [4] => Array ( [value] => Keuschnigg, Christian [displayText] => Keuschnigg, Christian [field] => person [operator] => OR ) [5] => Array ( [value] => Konrad, Kai A. [displayText] => Konrad, Kai A. [field] => person [operator] => OR ) [6] => Array ( [value] => Long, Ngo Van [displayText] => Long, Ngo Van [field] => person [operator] => OR ) [7] => Array ( [value] => Marchand, Maurice G. [displayText] => Marchand, Maurice G. [field] => person [operator] => OR ) [8] => Array ( [value] => Pestieau, Pierre [displayText] => Pestieau, Pierre [field] => person [operator] => OR ) [9] => Array ( [value] => Shimomura, Kōji [displayText] => Shimomura, Kōji [field] => person [operator] => OR ) [10] => Array ( [value] => Zilcha, Itzhak [displayText] => Zilcha, Itzhak [field] => person [operator] => OR ) )
Shimomura, Kōji
Array ( [0] => Array ( [value] => Gordon, Roger H. [displayText] => Gordon, Roger H. [field] => person [operator] => OR ) [1] => Array ( [value] => Haufler, Andreas [displayText] => Haufler, Andreas [field] => person [operator] => OR ) [2] => Array ( [value] => Janeba, Eckhard [displayText] => Janeba, Eckhard [field] => person [operator] => OR ) [3] => Array ( [value] => Jones, Ronald Winthrop [displayText] => Jones, Ronald Winthrop [field] => person [operator] => OR ) [4] => Array ( [value] => Keuschnigg, Christian [displayText] => Keuschnigg, Christian [field] => person [operator] => OR ) [5] => Array ( [value] => Konrad, Kai A. [displayText] => Konrad, Kai A. [field] => person [operator] => OR ) [6] => Array ( [value] => Long, Ngo Van [displayText] => Long, Ngo Van [field] => person [operator] => OR ) [7] => Array ( [value] => Marchand, Maurice G. [displayText] => Marchand, Maurice G. [field] => person [operator] => OR ) [8] => Array ( [value] => Pestieau, Pierre [displayText] => Pestieau, Pierre [field] => person [operator] => OR ) [9] => Array ( [value] => Shimomura, Kōji [displayText] => Shimomura, Kōji [field] => person [operator] => OR ) [10] => Array ( [value] => Zilcha, Itzhak [displayText] => Zilcha, Itzhak [field] => person [operator] => OR ) )
Zilcha, Itzhak
Subject
Array ( [0] => Array ( [value] => Altruismus [displayText] => Altruismus [field] => subject [operator] => OR ) [1] => Array ( [value] => Auslandsinvestition [displayText] => Auslandsinvestition [field] => subject [operator] => OR ) [2] => Array ( [value] => Capital mobility [displayText] => Capital mobility [field] => subject [operator] => OR ) [3] => Array ( [value] => Direct taxation [displayText] => Direct taxation [field] => subject [operator] => OR ) [4] => Array ( [value] => Erbe [displayText] => Erbe [field] => subject [operator] => OR ) [5] => Array ( [value] => Gesetzliche Rentenversicherung [displayText] => Gesetzliche Rentenversicherung [field] => subject [operator] => OR ) [6] => Array ( [value] => Humankapital [displayText] => Humankapital [field] => subject [operator] => OR ) [7] => Array ( [value] => Indirekte Besteuerung [displayText] => Indirekte Besteuerung [field] => subject [operator] => OR ) [8] => Array ( [value] => Intergenerational transfer [displayText] => Intergenerational transfer [field] => subject [operator] => OR ) [9] => Array ( [value] => Optimale Besteuerung [displayText] => Optimale Besteuerung [field] => subject [operator] => OR ) [10] => Array ( [value] => Prognoseverfahren [displayText] => Prognoseverfahren [field] => subject [operator] => OR ) [11] => Array ( [value] => Risk [displayText] => Risk [field] => subject [operator] => OR ) [12] => Array ( [value] => Tax competition [displayText] => Tax competition [field] => subject [operator] => OR ) [13] => Array ( [value] => Theory of taxation [displayText] => Theory of taxation [field] => subject [operator] => OR ) [14] => Array ( [value] => Theory [displayText] => Theory [field] => subject [operator] => OR ) )
Altruismus
Array ( [0] => Array ( [value] => Altruismus [displayText] => Altruismus [field] => subject [operator] => OR ) [1] => Array ( [value] => Auslandsinvestition [displayText] => Auslandsinvestition [field] => subject [operator] => OR ) [2] => Array ( [value] => Capital mobility [displayText] => Capital mobility [field] => subject [operator] => OR ) [3] => Array ( [value] => Direct taxation [displayText] => Direct taxation [field] => subject [operator] => OR ) [4] => Array ( [value] => Erbe [displayText] => Erbe [field] => subject [operator] => OR ) [5] => Array ( [value] => Gesetzliche Rentenversicherung [displayText] => Gesetzliche Rentenversicherung [field] => subject [operator] => OR ) [6] => Array ( [value] => Humankapital [displayText] => Humankapital [field] => subject [operator] => OR ) [7] => Array ( [value] => Indirekte Besteuerung [displayText] => Indirekte Besteuerung [field] => subject [operator] => OR ) [8] => Array ( [value] => Intergenerational transfer [displayText] => Intergenerational transfer [field] => subject [operator] => OR ) [9] => Array ( [value] => Optimale Besteuerung [displayText] => Optimale Besteuerung [field] => subject [operator] => OR ) [10] => Array ( [value] => Prognoseverfahren [displayText] => Prognoseverfahren [field] => subject [operator] => OR ) [11] => Array ( [value] => Risk [displayText] => Risk [field] => subject [operator] => OR ) [12] => Array ( [value] => Tax competition [displayText] => Tax competition [field] => subject [operator] => OR ) [13] => Array ( [value] => Theory of taxation [displayText] => Theory of taxation [field] => subject [operator] => OR ) [14] => Array ( [value] => Theory [displayText] => Theory [field] => subject [operator] => OR ) )
Auslandsinvestition
Array ( [0] => Array ( [value] => Altruismus [displayText] => Altruismus [field] => subject [operator] => OR ) [1] => Array ( [value] => Auslandsinvestition [displayText] => Auslandsinvestition [field] => subject [operator] => OR ) [2] => Array ( [value] => Capital mobility [displayText] => Capital mobility [field] => subject [operator] => OR ) [3] => Array ( [value] => Direct taxation [displayText] => Direct taxation [field] => subject [operator] => OR ) [4] => Array ( [value] => Erbe [displayText] => Erbe [field] => subject [operator] => OR ) [5] => Array ( [value] => Gesetzliche Rentenversicherung [displayText] => Gesetzliche Rentenversicherung [field] => subject [operator] => OR ) [6] => Array ( [value] => Humankapital [displayText] => Humankapital [field] => subject [operator] => OR ) [7] => Array ( [value] => Indirekte Besteuerung [displayText] => Indirekte Besteuerung [field] => subject [operator] => OR ) [8] => Array ( [value] => Intergenerational transfer [displayText] => Intergenerational transfer [field] => subject [operator] => OR ) [9] => Array ( [value] => Optimale Besteuerung [displayText] => Optimale Besteuerung [field] => subject [operator] => OR ) [10] => Array ( [value] => Prognoseverfahren [displayText] => Prognoseverfahren [field] => subject [operator] => OR ) [11] => Array ( [value] => Risk [displayText] => Risk [field] => subject [operator] => OR ) [12] => Array ( [value] => Tax competition [displayText] => Tax competition [field] => subject [operator] => OR ) [13] => Array ( [value] => Theory of taxation [displayText] => Theory of taxation [field] => subject [operator] => OR ) [14] => Array ( [value] => Theory [displayText] => Theory [field] => subject [operator] => OR ) )
Capital mobility
Array ( [0] => Array ( [value] => Altruismus [displayText] => Altruismus [field] => subject [operator] => OR ) [1] => Array ( [value] => Auslandsinvestition [displayText] => Auslandsinvestition [field] => subject [operator] => OR ) [2] => Array ( [value] => Capital mobility [displayText] => Capital mobility [field] => subject [operator] => OR ) [3] => Array ( [value] => Direct taxation [displayText] => Direct taxation [field] => subject [operator] => OR ) [4] => Array ( [value] => Erbe [displayText] => Erbe [field] => subject [operator] => OR ) [5] => Array ( [value] => Gesetzliche Rentenversicherung [displayText] => Gesetzliche Rentenversicherung [field] => subject [operator] => OR ) [6] => Array ( [value] => Humankapital [displayText] => Humankapital [field] => subject [operator] => OR ) [7] => Array ( [value] => Indirekte Besteuerung [displayText] => Indirekte Besteuerung [field] => subject [operator] => OR ) [8] => Array ( [value] => Intergenerational transfer [displayText] => Intergenerational transfer [field] => subject [operator] => OR ) [9] => Array ( [value] => Optimale Besteuerung [displayText] => Optimale Besteuerung [field] => subject [operator] => OR ) [10] => Array ( [value] => Prognoseverfahren [displayText] => Prognoseverfahren [field] => subject [operator] => OR ) [11] => Array ( [value] => Risk [displayText] => Risk [field] => subject [operator] => OR ) [12] => Array ( [value] => Tax competition [displayText] => Tax competition [field] => subject [operator] => OR ) [13] => Array ( [value] => Theory of taxation [displayText] => Theory of taxation [field] => subject [operator] => OR ) [14] => Array ( [value] => Theory [displayText] => Theory [field] => subject [operator] => OR ) )
Direct taxation
Array ( [0] => Array ( [value] => Altruismus [displayText] => Altruismus [field] => subject [operator] => OR ) [1] => Array ( [value] => Auslandsinvestition [displayText] => Auslandsinvestition [field] => subject [operator] => OR ) [2] => Array ( [value] => Capital mobility [displayText] => Capital mobility [field] => subject [operator] => OR ) [3] => Array ( [value] => Direct taxation [displayText] => Direct taxation [field] => subject [operator] => OR ) [4] => Array ( [value] => Erbe [displayText] => Erbe [field] => subject [operator] => OR ) [5] => Array ( [value] => Gesetzliche Rentenversicherung [displayText] => Gesetzliche Rentenversicherung [field] => subject [operator] => OR ) [6] => Array ( [value] => Humankapital [displayText] => Humankapital [field] => subject [operator] => OR ) [7] => Array ( [value] => Indirekte Besteuerung [displayText] => Indirekte Besteuerung [field] => subject [operator] => OR ) [8] => Array ( [value] => Intergenerational transfer [displayText] => Intergenerational transfer [field] => subject [operator] => OR ) [9] => Array ( [value] => Optimale Besteuerung [displayText] => Optimale Besteuerung [field] => subject [operator] => OR ) [10] => Array ( [value] => Prognoseverfahren [displayText] => Prognoseverfahren [field] => subject [operator] => OR ) [11] => Array ( [value] => Risk [displayText] => Risk [field] => subject [operator] => OR ) [12] => Array ( [value] => Tax competition [displayText] => Tax competition [field] => subject [operator] => OR ) [13] => Array ( [value] => Theory of taxation [displayText] => Theory of taxation [field] => subject [operator] => OR ) [14] => Array ( [value] => Theory [displayText] => Theory [field] => subject [operator] => OR ) )
Erbe
Array ( [0] => Array ( [value] => Altruismus [displayText] => Altruismus [field] => subject [operator] => OR ) [1] => Array ( [value] => Auslandsinvestition [displayText] => Auslandsinvestition [field] => subject [operator] => OR ) [2] => Array ( [value] => Capital mobility [displayText] => Capital mobility [field] => subject [operator] => OR ) [3] => Array ( [value] => Direct taxation [displayText] => Direct taxation [field] => subject [operator] => OR ) [4] => Array ( [value] => Erbe [displayText] => Erbe [field] => subject [operator] => OR ) [5] => Array ( [value] => Gesetzliche Rentenversicherung [displayText] => Gesetzliche Rentenversicherung [field] => subject [operator] => OR ) [6] => Array ( [value] => Humankapital [displayText] => Humankapital [field] => subject [operator] => OR ) [7] => Array ( [value] => Indirekte Besteuerung [displayText] => Indirekte Besteuerung [field] => subject [operator] => OR ) [8] => Array ( [value] => Intergenerational transfer [displayText] => Intergenerational transfer [field] => subject [operator] => OR ) [9] => Array ( [value] => Optimale Besteuerung [displayText] => Optimale Besteuerung [field] => subject [operator] => OR ) [10] => Array ( [value] => Prognoseverfahren [displayText] => Prognoseverfahren [field] => subject [operator] => OR ) [11] => Array ( [value] => Risk [displayText] => Risk [field] => subject [operator] => OR ) [12] => Array ( [value] => Tax competition [displayText] => Tax competition [field] => subject [operator] => OR ) [13] => Array ( [value] => Theory of taxation [displayText] => Theory of taxation [field] => subject [operator] => OR ) [14] => Array ( [value] => Theory [displayText] => Theory [field] => subject [operator] => OR ) )
Gesetzliche Rentenversicherung
Array ( [0] => Array ( [value] => Altruismus [displayText] => Altruismus [field] => subject [operator] => OR ) [1] => Array ( [value] => Auslandsinvestition [displayText] => Auslandsinvestition [field] => subject [operator] => OR ) [2] => Array ( [value] => Capital mobility [displayText] => Capital mobility [field] => subject [operator] => OR ) [3] => Array ( [value] => Direct taxation [displayText] => Direct taxation [field] => subject [operator] => OR ) [4] => Array ( [value] => Erbe [displayText] => Erbe [field] => subject [operator] => OR ) [5] => Array ( [value] => Gesetzliche Rentenversicherung [displayText] => Gesetzliche Rentenversicherung [field] => subject [operator] => OR ) [6] => Array ( [value] => Humankapital [displayText] => Humankapital [field] => subject [operator] => OR ) [7] => Array ( [value] => Indirekte Besteuerung [displayText] => Indirekte Besteuerung [field] => subject [operator] => OR ) [8] => Array ( [value] => Intergenerational transfer [displayText] => Intergenerational transfer [field] => subject [operator] => OR ) [9] => Array ( [value] => Optimale Besteuerung [displayText] => Optimale Besteuerung [field] => subject [operator] => OR ) [10] => Array ( [value] => Prognoseverfahren [displayText] => Prognoseverfahren [field] => subject [operator] => OR ) [11] => Array ( [value] => Risk [displayText] => Risk [field] => subject [operator] => OR ) [12] => Array ( [value] => Tax competition [displayText] => Tax competition [field] => subject [operator] => OR ) [13] => Array ( [value] => Theory of taxation [displayText] => Theory of taxation [field] => subject [operator] => OR ) [14] => Array ( [value] => Theory [displayText] => Theory [field] => subject [operator] => OR ) )
Humankapital
Array ( [0] => Array ( [value] => Altruismus [displayText] => Altruismus [field] => subject [operator] => OR ) [1] => Array ( [value] => Auslandsinvestition [displayText] => Auslandsinvestition [field] => subject [operator] => OR ) [2] => Array ( [value] => Capital mobility [displayText] => Capital mobility [field] => subject [operator] => OR ) [3] => Array ( [value] => Direct taxation [displayText] => Direct taxation [field] => subject [operator] => OR ) [4] => Array ( [value] => Erbe [displayText] => Erbe [field] => subject [operator] => OR ) [5] => Array ( [value] => Gesetzliche Rentenversicherung [displayText] => Gesetzliche Rentenversicherung [field] => subject [operator] => OR ) [6] => Array ( [value] => Humankapital [displayText] => Humankapital [field] => subject [operator] => OR ) [7] => Array ( [value] => Indirekte Besteuerung [displayText] => Indirekte Besteuerung [field] => subject [operator] => OR ) [8] => Array ( [value] => Intergenerational transfer [displayText] => Intergenerational transfer [field] => subject [operator] => OR ) [9] => Array ( [value] => Optimale Besteuerung [displayText] => Optimale Besteuerung [field] => subject [operator] => OR ) [10] => Array ( [value] => Prognoseverfahren [displayText] => Prognoseverfahren [field] => subject [operator] => OR ) [11] => Array ( [value] => Risk [displayText] => Risk [field] => subject [operator] => OR ) [12] => Array ( [value] => Tax competition [displayText] => Tax competition [field] => subject [operator] => OR ) [13] => Array ( [value] => Theory of taxation [displayText] => Theory of taxation [field] => subject [operator] => OR ) [14] => Array ( [value] => Theory [displayText] => Theory [field] => subject [operator] => OR ) )
Indirekte Besteuerung
Array ( [0] => Array ( [value] => Altruismus [displayText] => Altruismus [field] => subject [operator] => OR ) [1] => Array ( [value] => Auslandsinvestition [displayText] => Auslandsinvestition [field] => subject [operator] => OR ) [2] => Array ( [value] => Capital mobility [displayText] => Capital mobility [field] => subject [operator] => OR ) [3] => Array ( [value] => Direct taxation [displayText] => Direct taxation [field] => subject [operator] => OR ) [4] => Array ( [value] => Erbe [displayText] => Erbe [field] => subject [operator] => OR ) [5] => Array ( [value] => Gesetzliche Rentenversicherung [displayText] => Gesetzliche Rentenversicherung [field] => subject [operator] => OR ) [6] => Array ( [value] => Humankapital [displayText] => Humankapital [field] => subject [operator] => OR ) [7] => Array ( [value] => Indirekte Besteuerung [displayText] => Indirekte Besteuerung [field] => subject [operator] => OR ) [8] => Array ( [value] => Intergenerational transfer [displayText] => Intergenerational transfer [field] => subject [operator] => OR ) [9] => Array ( [value] => Optimale Besteuerung [displayText] => Optimale Besteuerung [field] => subject [operator] => OR ) [10] => Array ( [value] => Prognoseverfahren [displayText] => Prognoseverfahren [field] => subject [operator] => OR ) [11] => Array ( [value] => Risk [displayText] => Risk [field] => subject [operator] => OR ) [12] => Array ( [value] => Tax competition [displayText] => Tax competition [field] => subject [operator] => OR ) [13] => Array ( [value] => Theory of taxation [displayText] => Theory of taxation [field] => subject [operator] => OR ) [14] => Array ( [value] => Theory [displayText] => Theory [field] => subject [operator] => OR ) )
Intergenerational transfer
Array ( [0] => Array ( [value] => Altruismus [displayText] => Altruismus [field] => subject [operator] => OR ) [1] => Array ( [value] => Auslandsinvestition [displayText] => Auslandsinvestition [field] => subject [operator] => OR ) [2] => Array ( [value] => Capital mobility [displayText] => Capital mobility [field] => subject [operator] => OR ) [3] => Array ( [value] => Direct taxation [displayText] => Direct taxation [field] => subject [operator] => OR ) [4] => Array ( [value] => Erbe [displayText] => Erbe [field] => subject [operator] => OR ) [5] => Array ( [value] => Gesetzliche Rentenversicherung [displayText] => Gesetzliche Rentenversicherung [field] => subject [operator] => OR ) [6] => Array ( [value] => Humankapital [displayText] => Humankapital [field] => subject [operator] => OR ) [7] => Array ( [value] => Indirekte Besteuerung [displayText] => Indirekte Besteuerung [field] => subject [operator] => OR ) [8] => Array ( [value] => Intergenerational transfer [displayText] => Intergenerational transfer [field] => subject [operator] => OR ) [9] => Array ( [value] => Optimale Besteuerung [displayText] => Optimale Besteuerung [field] => subject [operator] => OR ) [10] => Array ( [value] => Prognoseverfahren [displayText] => Prognoseverfahren [field] => subject [operator] => OR ) [11] => Array ( [value] => Risk [displayText] => Risk [field] => subject [operator] => OR ) [12] => Array ( [value] => Tax competition [displayText] => Tax competition [field] => subject [operator] => OR ) [13] => Array ( [value] => Theory of taxation [displayText] => Theory of taxation [field] => subject [operator] => OR ) [14] => Array ( [value] => Theory [displayText] => Theory [field] => subject [operator] => OR ) )
Optimale Besteuerung
Array ( [0] => Array ( [value] => Altruismus [displayText] => Altruismus [field] => subject [operator] => OR ) [1] => Array ( [value] => Auslandsinvestition [displayText] => Auslandsinvestition [field] => subject [operator] => OR ) [2] => Array ( [value] => Capital mobility [displayText] => Capital mobility [field] => subject [operator] => OR ) [3] => Array ( [value] => Direct taxation [displayText] => Direct taxation [field] => subject [operator] => OR ) [4] => Array ( [value] => Erbe [displayText] => Erbe [field] => subject [operator] => OR ) [5] => Array ( [value] => Gesetzliche Rentenversicherung [displayText] => Gesetzliche Rentenversicherung [field] => subject [operator] => OR ) [6] => Array ( [value] => Humankapital [displayText] => Humankapital [field] => subject [operator] => OR ) [7] => Array ( [value] => Indirekte Besteuerung [displayText] => Indirekte Besteuerung [field] => subject [operator] => OR ) [8] => Array ( [value] => Intergenerational transfer [displayText] => Intergenerational transfer [field] => subject [operator] => OR ) [9] => Array ( [value] => Optimale Besteuerung [displayText] => Optimale Besteuerung [field] => subject [operator] => OR ) [10] => Array ( [value] => Prognoseverfahren [displayText] => Prognoseverfahren [field] => subject [operator] => OR ) [11] => Array ( [value] => Risk [displayText] => Risk [field] => subject [operator] => OR ) [12] => Array ( [value] => Tax competition [displayText] => Tax competition [field] => subject [operator] => OR ) [13] => Array ( [value] => Theory of taxation [displayText] => Theory of taxation [field] => subject [operator] => OR ) [14] => Array ( [value] => Theory [displayText] => Theory [field] => subject [operator] => OR ) )
Prognoseverfahren
Array ( [0] => Array ( [value] => Altruismus [displayText] => Altruismus [field] => subject [operator] => OR ) [1] => Array ( [value] => Auslandsinvestition [displayText] => Auslandsinvestition [field] => subject [operator] => OR ) [2] => Array ( [value] => Capital mobility [displayText] => Capital mobility [field] => subject [operator] => OR ) [3] => Array ( [value] => Direct taxation [displayText] => Direct taxation [field] => subject [operator] => OR ) [4] => Array ( [value] => Erbe [displayText] => Erbe [field] => subject [operator] => OR ) [5] => Array ( [value] => Gesetzliche Rentenversicherung [displayText] => Gesetzliche Rentenversicherung [field] => subject [operator] => OR ) [6] => Array ( [value] => Humankapital [displayText] => Humankapital [field] => subject [operator] => OR ) [7] => Array ( [value] => Indirekte Besteuerung [displayText] => Indirekte Besteuerung [field] => subject [operator] => OR ) [8] => Array ( [value] => Intergenerational transfer [displayText] => Intergenerational transfer [field] => subject [operator] => OR ) [9] => Array ( [value] => Optimale Besteuerung [displayText] => Optimale Besteuerung [field] => subject [operator] => OR ) [10] => Array ( [value] => Prognoseverfahren [displayText] => Prognoseverfahren [field] => subject [operator] => OR ) [11] => Array ( [value] => Risk [displayText] => Risk [field] => subject [operator] => OR ) [12] => Array ( [value] => Tax competition [displayText] => Tax competition [field] => subject [operator] => OR ) [13] => Array ( [value] => Theory of taxation [displayText] => Theory of taxation [field] => subject [operator] => OR ) [14] => Array ( [value] => Theory [displayText] => Theory [field] => subject [operator] => OR ) )
Risk
Array ( [0] => Array ( [value] => Altruismus [displayText] => Altruismus [field] => subject [operator] => OR ) [1] => Array ( [value] => Auslandsinvestition [displayText] => Auslandsinvestition [field] => subject [operator] => OR ) [2] => Array ( [value] => Capital mobility [displayText] => Capital mobility [field] => subject [operator] => OR ) [3] => Array ( [value] => Direct taxation [displayText] => Direct taxation [field] => subject [operator] => OR ) [4] => Array ( [value] => Erbe [displayText] => Erbe [field] => subject [operator] => OR ) [5] => Array ( [value] => Gesetzliche Rentenversicherung [displayText] => Gesetzliche Rentenversicherung [field] => subject [operator] => OR ) [6] => Array ( [value] => Humankapital [displayText] => Humankapital [field] => subject [operator] => OR ) [7] => Array ( [value] => Indirekte Besteuerung [displayText] => Indirekte Besteuerung [field] => subject [operator] => OR ) [8] => Array ( [value] => Intergenerational transfer [displayText] => Intergenerational transfer [field] => subject [operator] => OR ) [9] => Array ( [value] => Optimale Besteuerung [displayText] => Optimale Besteuerung [field] => subject [operator] => OR ) [10] => Array ( [value] => Prognoseverfahren [displayText] => Prognoseverfahren [field] => subject [operator] => OR ) [11] => Array ( [value] => Risk [displayText] => Risk [field] => subject [operator] => OR ) [12] => Array ( [value] => Tax competition [displayText] => Tax competition [field] => subject [operator] => OR ) [13] => Array ( [value] => Theory of taxation [displayText] => Theory of taxation [field] => subject [operator] => OR ) [14] => Array ( [value] => Theory [displayText] => Theory [field] => subject [operator] => OR ) )
Tax competition
Array ( [0] => Array ( [value] => Altruismus [displayText] => Altruismus [field] => subject [operator] => OR ) [1] => Array ( [value] => Auslandsinvestition [displayText] => Auslandsinvestition [field] => subject [operator] => OR ) [2] => Array ( [value] => Capital mobility [displayText] => Capital mobility [field] => subject [operator] => OR ) [3] => Array ( [value] => Direct taxation [displayText] => Direct taxation [field] => subject [operator] => OR ) [4] => Array ( [value] => Erbe [displayText] => Erbe [field] => subject [operator] => OR ) [5] => Array ( [value] => Gesetzliche Rentenversicherung [displayText] => Gesetzliche Rentenversicherung [field] => subject [operator] => OR ) [6] => Array ( [value] => Humankapital [displayText] => Humankapital [field] => subject [operator] => OR ) [7] => Array ( [value] => Indirekte Besteuerung [displayText] => Indirekte Besteuerung [field] => subject [operator] => OR ) [8] => Array ( [value] => Intergenerational transfer [displayText] => Intergenerational transfer [field] => subject [operator] => OR ) [9] => Array ( [value] => Optimale Besteuerung [displayText] => Optimale Besteuerung [field] => subject [operator] => OR ) [10] => Array ( [value] => Prognoseverfahren [displayText] => Prognoseverfahren [field] => subject [operator] => OR ) [11] => Array ( [value] => Risk [displayText] => Risk [field] => subject [operator] => OR ) [12] => Array ( [value] => Tax competition [displayText] => Tax competition [field] => subject [operator] => OR ) [13] => Array ( [value] => Theory of taxation [displayText] => Theory of taxation [field] => subject [operator] => OR ) [14] => Array ( [value] => Theory [displayText] => Theory [field] => subject [operator] => OR ) )
Theory of taxation
Array ( [0] => Array ( [value] => Altruismus [displayText] => Altruismus [field] => subject [operator] => OR ) [1] => Array ( [value] => Auslandsinvestition [displayText] => Auslandsinvestition [field] => subject [operator] => OR ) [2] => Array ( [value] => Capital mobility [displayText] => Capital mobility [field] => subject [operator] => OR ) [3] => Array ( [value] => Direct taxation [displayText] => Direct taxation [field] => subject [operator] => OR ) [4] => Array ( [value] => Erbe [displayText] => Erbe [field] => subject [operator] => OR ) [5] => Array ( [value] => Gesetzliche Rentenversicherung [displayText] => Gesetzliche Rentenversicherung [field] => subject [operator] => OR ) [6] => Array ( [value] => Humankapital [displayText] => Humankapital [field] => subject [operator] => OR ) [7] => Array ( [value] => Indirekte Besteuerung [displayText] => Indirekte Besteuerung [field] => subject [operator] => OR ) [8] => Array ( [value] => Intergenerational transfer [displayText] => Intergenerational transfer [field] => subject [operator] => OR ) [9] => Array ( [value] => Optimale Besteuerung [displayText] => Optimale Besteuerung [field] => subject [operator] => OR ) [10] => Array ( [value] => Prognoseverfahren [displayText] => Prognoseverfahren [field] => subject [operator] => OR ) [11] => Array ( [value] => Risk [displayText] => Risk [field] => subject [operator] => OR ) [12] => Array ( [value] => Tax competition [displayText] => Tax competition [field] => subject [operator] => OR ) [13] => Array ( [value] => Theory of taxation [displayText] => Theory of taxation [field] => subject [operator] => OR ) [14] => Array ( [value] => Theory [displayText] => Theory [field] => subject [operator] => OR ) )
Theory
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