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isPartOf:"CAE working paper"
~isPartOf:"Diskussionsarbeit"
~isPartOf:"Europäische Hochschulschriften / 5"
~isPartOf:"New Zealand journal of taxation law and policy"
~isPartOf:"The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association"
~subject:"Wertzuwachssteuer"
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Search: subject_exact:"Wertzuwachssteuer"
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Wertzuwachssteuer
Capital gains tax
35
Capital income tax
14
Kapitalertragsteuer
14
Theorie
11
Theory
11
USA
11
United States
11
Börsenkurs
9
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9
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6
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Spekulationsblase
3
Tobin's Q
3
Tobins Q
3
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3
1997
2
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26
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7
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7
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29
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Shackelford, Douglas A.
6
Sutton, David
4
Aguiar-Conraria, Luís
3
Shell, Karl
3
Blouin, Jennifer L.
2
Edwards, Courtney H.
2
Evans, Chris
2
Khaghaany, Maithm
2
Lang, Mark H.
2
Li, Oliver Zhen
2
Liang, Jia-wen
2
Matsunaga, Steven R.
2
Maydew, Edward L.
2
Morse, Dale C.
2
Raedy, Jana Smith
2
Ricketts, Robert C.
2
Sureth, Caren
2
Ayers, Benjamin C.
1
Beekmann, Rewert
1
Calegari, Michael J.
1
Clinch, Greg
1
Dai, Zhonglan
1
Gary, Robert F.
1
Guenther, David A.
1
Howard, Margot
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Hulse, David S.
1
Hurtt, David N.
1
Krever, Richard E.
1
König, Rolf
1
Laß, Frank
1
Lindsey, Bradley P.
1
Maples, Andrew
1
Minas, John
1
Moser, William J.
1
Novack, Garth F.
1
Odat, Mahmoud
1
Pancak, Katherine A.
1
Phillips, John
1
Robinson, John R. C.
1
Seida, Jim A.
1
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CAE working paper
Diskussionsarbeit
Europäische Hochschulschriften / 5
New Zealand journal of taxation law and policy
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
NBER working paper series
55
Working paper / National Bureau of Economic Research, Inc.
47
NBER Working Paper
42
National tax journal
37
Journal of public economics
19
The journal of finance : the journal of the American Finance Association
14
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
13
Der Betrieb
12
Working paper
12
Journal of financial economics
11
CESifo working papers
8
Journal of urban economics
8
Tax law review
8
The American economic review
8
The review of financial studies
8
International tax and public finance
7
Journal of banking & finance
7
The accounting review : a publication of the American Accounting Association
7
Advances in taxation
6
Discussion paper
6
Discussion paper / Centre for Economic Policy Research
6
Journal of business economics : JBE
6
Pacific-Basin finance journal
6
Tax policy and the economy
6
Betriebs-Berater : BB
5
Economics letters
5
FinanzArchiv : European journal of public finance
5
IFN Working Paper
5
Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel
5
Working paper series
5
arqus Discussion Paper
5
Applied economics letters
4
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
4
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
4
Journal of accounting & economics
4
Land economics : applied research on environmental resources
4
SpringerLink / Bücher
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ECONIS (ZBW)
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1
Capital gains tax reviews in New Zealand : the first 50 years (1951-2000) (or the wheel turns slowly)
Maples, Andrew
;
Minas, John
- In:
New Zealand journal of taxation law and policy
29
(
2023
)
1
,
pp. 79-121
Persistent link: https://www.econbiz.de/10014309786
Saved in:
2
Capital gains taxes and the market response to earnings announcements
Clinch, Greg
;
Lindsey, Bradley P.
;
Moser, William J.
; …
- In:
The journal of the American Taxation Association : a …
42
(
2020
)
1
,
pp. 1-22
Persistent link: https://www.econbiz.de/10012310509
Saved in:
3
Why New Zealand is alone in the OECD in resisting the introduction of a capital gains tax : examining the recent debate
Sutton, David
- In:
New Zealand journal of taxation law and policy
26
(
2020
)
1
,
pp. 31-55
Persistent link: https://www.econbiz.de/10012298646
Saved in:
4
Capital gains tax : a poor source of revenue?
Sutton, David
- In:
New Zealand journal of taxation law and policy
25
(
2019
)
1
,
pp. 53-68
Persistent link: https://www.econbiz.de/10012038831
Saved in:
5
Taxing capital gains : a study of New Zealand investment property caompanies
Wong, Jilnaught
;
Wong, Norman
- In:
New Zealand journal of taxation law and policy
25
(
2019
)
3
,
pp. 213-233
Persistent link: https://www.econbiz.de/10012120824
Saved in:
6
A capitalist argument for capital gains tax
Khaghaany, Maithm
;
Sutton, David
- In:
New Zealand journal of taxation law and policy
25
(
2019
)
3
,
pp. 235-259
Persistent link: https://www.econbiz.de/10012120827
Saved in:
7
Capital gains taxes and compliance costs : are capital gains too expensive (for New Zealand)?
Sutton, David
;
Khaghaany, Maithm
- In:
New Zealand journal of taxation law and policy
25
(
2019
)
3
,
pp. 261-284
Persistent link: https://www.econbiz.de/10012120828
Saved in:
8
The compliance costs of taxing capital gains : implications for New Zealand
Evans, Chris
- In:
New Zealand journal of taxation law and policy
25
(
2019
)
4
,
pp. 381-408
Persistent link: https://www.econbiz.de/10012156104
Saved in:
9
Taxing capital gains : a comparative analysis and lessons for New Zealand
Evans, Chris
;
Krever, Richard E.
- In:
New Zealand journal of taxation law and policy
23
(
2017
)
4
,
pp. 486-515
Persistent link: https://www.econbiz.de/10011820057
Saved in:
10
Shifts in ownership composition and changes in the implied cost of equity capital for dividend and non-dividend stocks following JGTRRA03
Stinson, Shane R.
;
Ricketts, Robert C.
- In:
The journal of the American Taxation Association : a …
38
(
2016
)
1
,
pp. 103-124
Persistent link: https://www.econbiz.de/10011625873
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