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Article in journal
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Survey
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Aufsatz in Zeitschrift
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Reprint
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Sammelwerk
Published in...
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Annals of economics and finance
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Applied economics letters
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European journal of political economy
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Journal of international economics
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Journal of public economics
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New perspectives on the role of government
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Public finance
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Review of international economics
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The B.E. journal of economic analysis & policy
Author
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Janeba, Eckhard
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Lai, Ching-chong
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Pestieau, Pierre
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Ruffin, Roy J.
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Turnovsky, Stephen J.
Subject
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Direct taxation
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Erbe
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Human capital
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Humankapital
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Indirekte Besteuerung
Array ( [0] => Array ( [value] => Direct taxation [displayText] => Direct taxation [field] => subject [operator] => OR ) [1] => Array ( [value] => Erbe [displayText] => Erbe [field] => subject [operator] => OR ) [2] => Array ( [value] => Human capital [displayText] => Human capital [field] => subject [operator] => OR ) [3] => Array ( [value] => Humankapital [displayText] => Humankapital [field] => subject [operator] => OR ) [4] => Array ( [value] => Indirekte Besteuerung [displayText] => Indirekte Besteuerung [field] => subject [operator] => OR ) [5] => Array ( [value] => Kapitalertragsteuer [displayText] => Kapitalertragsteuer [field] => subject [operator] => OR ) [6] => Array ( [value] => Optimale Besteuerung [displayText] => Optimale Besteuerung [field] => subject [operator] => OR ) [7] => Array ( [value] => Prognoseverfahren [displayText] => Prognoseverfahren [field] => subject [operator] => OR ) [8] => Array ( [value] => Risk [displayText] => Risk [field] => subject [operator] => OR ) [9] => Array ( [value] => Theory of taxation [displayText] => Theory of taxation [field] => subject [operator] => OR ) [10] => Array ( [value] => Theory [displayText] => Theory [field] => subject [operator] => OR ) )
Kapitalertragsteuer
Array ( [0] => Array ( [value] => Direct taxation [displayText] => Direct taxation [field] => subject [operator] => OR ) [1] => Array ( [value] => Erbe [displayText] => Erbe [field] => subject [operator] => OR ) [2] => Array ( [value] => Human capital [displayText] => Human capital [field] => subject [operator] => OR ) [3] => Array ( [value] => Humankapital [displayText] => Humankapital [field] => subject [operator] => OR ) [4] => Array ( [value] => Indirekte Besteuerung [displayText] => Indirekte Besteuerung [field] => subject [operator] => OR ) [5] => Array ( [value] => Kapitalertragsteuer [displayText] => Kapitalertragsteuer [field] => subject [operator] => OR ) [6] => Array ( [value] => Optimale Besteuerung [displayText] => Optimale Besteuerung [field] => subject [operator] => OR ) [7] => Array ( [value] => Prognoseverfahren [displayText] => Prognoseverfahren [field] => subject [operator] => OR ) [8] => Array ( [value] => Risk [displayText] => Risk [field] => subject [operator] => OR ) [9] => Array ( [value] => Theory of taxation [displayText] => Theory of taxation [field] => subject [operator] => OR ) [10] => Array ( [value] => Theory [displayText] => Theory [field] => subject [operator] => OR ) )
Optimale Besteuerung
Array ( [0] => Array ( [value] => Direct taxation [displayText] => Direct taxation [field] => subject [operator] => OR ) [1] => Array ( [value] => Erbe [displayText] => Erbe [field] => subject [operator] => OR ) [2] => Array ( [value] => Human capital [displayText] => Human capital [field] => subject [operator] => OR ) [3] => Array ( [value] => Humankapital [displayText] => Humankapital [field] => subject [operator] => OR ) [4] => Array ( [value] => Indirekte Besteuerung [displayText] => Indirekte Besteuerung [field] => subject [operator] => OR ) [5] => Array ( [value] => Kapitalertragsteuer [displayText] => Kapitalertragsteuer [field] => subject [operator] => OR ) [6] => Array ( [value] => Optimale Besteuerung [displayText] => Optimale Besteuerung [field] => subject [operator] => OR ) [7] => Array ( [value] => Prognoseverfahren [displayText] => Prognoseverfahren [field] => subject [operator] => OR ) [8] => Array ( [value] => Risk [displayText] => Risk [field] => subject [operator] => OR ) [9] => Array ( [value] => Theory of taxation [displayText] => Theory of taxation [field] => subject [operator] => OR ) [10] => Array ( [value] => Theory [displayText] => Theory [field] => subject [operator] => OR ) )
Prognoseverfahren
Array ( [0] => Array ( [value] => Direct taxation [displayText] => Direct taxation [field] => subject [operator] => OR ) [1] => Array ( [value] => Erbe [displayText] => Erbe [field] => subject [operator] => OR ) [2] => Array ( [value] => Human capital [displayText] => Human capital [field] => subject [operator] => OR ) [3] => Array ( [value] => Humankapital [displayText] => Humankapital [field] => subject [operator] => OR ) [4] => Array ( [value] => Indirekte Besteuerung [displayText] => Indirekte Besteuerung [field] => subject [operator] => OR ) [5] => Array ( [value] => Kapitalertragsteuer [displayText] => Kapitalertragsteuer [field] => subject [operator] => OR ) [6] => Array ( [value] => Optimale Besteuerung [displayText] => Optimale Besteuerung [field] => subject [operator] => OR ) [7] => Array ( [value] => Prognoseverfahren [displayText] => Prognoseverfahren [field] => subject [operator] => OR ) [8] => Array ( [value] => Risk [displayText] => Risk [field] => subject [operator] => OR ) [9] => Array ( [value] => Theory of taxation [displayText] => Theory of taxation [field] => subject [operator] => OR ) [10] => Array ( [value] => Theory [displayText] => Theory [field] => subject [operator] => OR ) )
Risk
Array ( [0] => Array ( [value] => Direct taxation [displayText] => Direct taxation [field] => subject [operator] => OR ) [1] => Array ( [value] => Erbe [displayText] => Erbe [field] => subject [operator] => OR ) [2] => Array ( [value] => Human capital [displayText] => Human capital [field] => subject [operator] => OR ) [3] => Array ( [value] => Humankapital [displayText] => Humankapital [field] => subject [operator] => OR ) [4] => Array ( [value] => Indirekte Besteuerung [displayText] => Indirekte Besteuerung [field] => subject [operator] => OR ) [5] => Array ( [value] => Kapitalertragsteuer [displayText] => Kapitalertragsteuer [field] => subject [operator] => OR ) [6] => Array ( [value] => Optimale Besteuerung [displayText] => Optimale Besteuerung [field] => subject [operator] => OR ) [7] => Array ( [value] => Prognoseverfahren [displayText] => Prognoseverfahren [field] => subject [operator] => OR ) [8] => Array ( [value] => Risk [displayText] => Risk [field] => subject [operator] => OR ) [9] => Array ( [value] => Theory of taxation [displayText] => Theory of taxation [field] => subject [operator] => OR ) [10] => Array ( [value] => Theory [displayText] => Theory [field] => subject [operator] => OR ) )
Theory of taxation
Array ( [0] => Array ( [value] => Direct taxation [displayText] => Direct taxation [field] => subject [operator] => OR ) [1] => Array ( [value] => Erbe [displayText] => Erbe [field] => subject [operator] => OR ) [2] => Array ( [value] => Human capital [displayText] => Human capital [field] => subject [operator] => OR ) [3] => Array ( [value] => Humankapital [displayText] => Humankapital [field] => subject [operator] => OR ) [4] => Array ( [value] => Indirekte Besteuerung [displayText] => Indirekte Besteuerung [field] => subject [operator] => OR ) [5] => Array ( [value] => Kapitalertragsteuer [displayText] => Kapitalertragsteuer [field] => subject [operator] => OR ) [6] => Array ( [value] => Optimale Besteuerung [displayText] => Optimale Besteuerung [field] => subject [operator] => OR ) [7] => Array ( [value] => Prognoseverfahren [displayText] => Prognoseverfahren [field] => subject [operator] => OR ) [8] => Array ( [value] => Risk [displayText] => Risk [field] => subject [operator] => OR ) [9] => Array ( [value] => Theory of taxation [displayText] => Theory of taxation [field] => subject [operator] => OR ) [10] => Array ( [value] => Theory [displayText] => Theory [field] => subject [operator] => OR ) )
Theory
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