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type_genre:"Sammlung"
~subject:"Kapitalertragsteuer"
~type_genre:"Aufsatz in Zeitschrift"
~type_genre:"Book section"
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Search: subject_exact:"Körperschaftsteuerrecht"
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Kapitalertragsteuer
Corporate income tax
2,340
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708
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708
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459
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Aufsatz in Zeitschrift
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Gordon, Roger H.
5
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3
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2
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2
Liesegang, Caterina
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2
McKenzie, Kenneth J.
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2
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1
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1
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1
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1
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National tax journal
7
International tax and public finance
6
Journal of public economics
4
Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
4
Contemporary economics
3
European taxation : official journal of the Confédération Fiscale Européenne
3
Financial markets and capital income taxation in a global economy
3
Intertax : international tax review
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Betriebs-Berater : BB
2
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
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Der Betrieb
2
FinanzArchiv : public finance analysis
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Fiscal studies : the journal of the Institute for Fiscal Studies
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Pacific-Basin finance journal
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Public finance review : PFR
2
Rivista di diritto finanziario e scienza delle finanze
2
The accounting review : a publication of the American Accounting Association
2
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Accounting and taxation review : A&TR
1
Applied economics
1
Aussenwirtschaft : schweizerische Zeitschrift für internationale Wirtschaftsbeziehungen ; the Swiss review of international economic relations
1
Australian tax forum : a journal of taxation policy, law and reform
1
Berichte über Landwirtschaft : Zeitschrift für Agrarpolitik und Landwirtschaft
1
Besteuerung, Rechnungslegung und Prüfung der Unternehmen : Festschrift für Professor Dr. Norbert Krawitz
1
Bilanzbuchhalter und Controller : BC ; Fachzeitschrift für Führungskräfte im Finanz- und Rechnungswesen und Controlling ; Organ des Bundesverbandes der Bilanzbuchhalter und Controller e.V., BVBB
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Business and Economic Research : BER
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Cahiers économiques de Bruxelles
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Canadian tax journal
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Capital market effects of taxes and corporate tax avoidance
1
China journal of accounting research : CJAR
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Deutsche Steuer-Zeitung : DStZ
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Die Bank
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EC tax review
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Economia : revista da ANPEC
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Economic review
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Economisch statistische berichten : ESB
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Financing growth in Canada
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Finanz-Rundschau Ertragsteuerrecht : FR
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ECONIS (ZBW)
121
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121
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1
The effect of an allowance for corporate equity on capital structure : evidence from Austria
Petutschnig, Matthias
;
Rünger, Silke
- In:
Public finance review : PFR
50
(
2022
)
5
,
pp. 597-642
Persistent link: https://www.econbiz.de/10013388963
Saved in:
2
The dividend puzzle a progress report by Steven v. Mann (1989) : a review with insights from Philippines’ new corporate tax law
Conales, Madelle
- In:
Business and Economic Research : BER
12
(
2022
)
2
,
pp. 1-10
Persistent link: https://www.econbiz.de/10013473964
Saved in:
3
Thin capitalisation, effective tax rate and performance of multinational companies in Nigeria
Otuya, Sunday
;
Omoye, A. S.
- In:
Accounting and taxation review : A&TR
5
(
2021
)
1
,
pp. 45-59
Persistent link: https://www.econbiz.de/10012610794
Saved in:
4
The taxation of business income in the global economy
Auerbach, Alan J.
- In:
NBER reporter online
(
2021
)
3
,
pp. 1-7
Persistent link: https://www.econbiz.de/10012672240
Saved in:
5
Preferential corporate income tax treatment : valuation in the market portfolio
Yoo, Junwook
- In:
International journal of economic theory
19
(
2023
)
3
,
pp. 450-470
Persistent link: https://www.econbiz.de/10014335555
Saved in:
6
Dividend taxes and corporate choice : evidence from 2015 tax cut in South Korea
Lee, Seung Chul
;
Park, S. Saeyeul
- In:
Pacific-Basin finance journal
79
(
2023
),
pp. 1-18
Persistent link: https://www.econbiz.de/10014463131
Saved in:
7
Dividend and corporate income taxation with present-biased consumers
Kang, Minwook
;
Ye, Lei
- In:
Journal of banking & finance
152
(
2023
),
pp. 1-14
Persistent link: https://www.econbiz.de/10014463534
Saved in:
8
Optimal corporate taxation under financial frictions
Dávila, Eduardo
;
Hébert, Benjamin
- In:
The review of economic studies : RES
90
(
2023
)
4
,
pp. 1893-1933
Persistent link: https://www.econbiz.de/10014320481
Saved in:
9
Ed Kleinbard's business enterprise income tax : how well does it solve the problem of how to tax capital income?
Toder, Eric J.
- In:
National tax journal
75
(
2022
)
2
,
pp. 395-423
Persistent link: https://www.econbiz.de/10013329598
Saved in:
10
The taxation of capital income in Canada : analysis and directions for reform
McKenzie, Kenneth J.
- In:
National tax journal
74
(
2021
)
2
,
pp. 529-551
Persistent link: https://www.econbiz.de/10012548890
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