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~isPartOf:"A vision of taxes within and outside European borders : Festschrift in honor of Prof. Dr. Frans Vanistendael"
~isPartOf:"International tax and public finance"
~subject:"EU-Staaten"
~subject:"Optimale Besteuerung"
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EU-Staaten
Optimale Besteuerung
Einkommensteuer
122
Income tax
122
Theorie
110
Theory
110
Corporate income tax
65
Körperschaftsteuer
65
EU countries
43
Criminal tax law
40
Optimal taxation
40
Steuerstrafrecht
40
EU tax law
39
EU-Steuerrecht
39
Steuervermeidung
37
Tax avoidance
37
Corporate taxation
33
Unternehmensbesteuerung
33
Steuerreform
31
Tax reform
31
Tax competition
29
International tax law
28
Internationales Steuerrecht
28
Steuerwettbewerb
28
Steuerwirkung
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Tax effects
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Besteuerungsverfahren
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Welt
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World
19
Steuervergünstigung
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Tax incentive
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18
United States
18
Tax evasion
16
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Cnossen, Sijbren
3
Jacobs, Bas
3
McLure, Charles E.
3
Pestieau, Pierre
3
Apps, Patricia
2
Blomquist, Nils Sören
2
Boadway, Robin W.
2
Creedy, John
2
Cremer, Helmuth
2
Cuff, Katherine
2
Devereux, Michael P.
2
Gemmell, Norman
2
Genser, Bernd
2
Mintz, Jack M.
2
Mooij, Ruud A. de
2
Nicodème, Gaëtan
2
Rees, Ray
2
Sjögren, Tomas
2
Sørensen, Peter Birch
2
Tsadḳah, Efrayim
2
Zodrow, George R.
2
Andrienko, Jurij
1
Arendonk, Henk P. A. M. van
1
Aronsson, Thomas
1
Baake, Pio
1
Bastani, Spencer
1
Bloch, Francis
1
Blumkin, Tomer
1
Blumḳin, Tomer
1
Borck, Rainald
1
Bosch, Nicole
1
Bouchard St-Amant, Pier-André
1
Bovenberg, Ary Lans
1
Braml, Martin
1
Brett, Craig
1
Butler, Callum
1
Büttner, Thiess
1
Calcott, Paul
1
Castanheira, Micael
1
Christiansen, Vidar
1
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Conference on Tax Policy in the European Union <2003, Den Haag>
1
Erasmus Universiteit Rotterdam / Onderzoekcentrum Financieel Economisch Beleid
1
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A vision of taxes within and outside European borders : Festschrift in honor of Prof. Dr. Frans Vanistendael
International tax and public finance
CESifo working papers
142
Journal of public economics
86
CESifo Working Paper Series
61
NBER working paper series
52
Working paper / National Bureau of Economic Research, Inc.
49
NBER Working Paper
44
Discussion paper series / IZA
42
Journal of public economic theory
38
Kom / Kommission der Europäischen Gemeinschaften
38
Working paper
36
World tax journal : WTJ
34
FinanzArchiv : public finance analysis
31
Umeå economic studies
29
Discussion paper / Centre for Economic Policy Research
28
European taxation : official journal of the Confédération Fiscale Européenne
28
IZA Discussion Paper
27
CESifo Working Paper
24
Discussion paper
24
Discussion paper / Tinbergen Institute
24
EC tax review
21
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
20
Discussion papers / CEPR
20
Steuer, Wirtschaft und Recht : SWR
20
Economics letters
19
EUCOTAX series on European taxation
18
ZEW discussion papers
17
EUROMOD working paper series
16
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
16
Intertax : international tax review
15
IMF working papers
14
Series on international taxation
14
SpringerLink / Bücher
14
The Scandinavian journal of economics
14
Working papers in economics
13
CORE discussion paper : DP
12
Festschrift für Wolfram Reiss zum 65. Geburtstag
12
Journal of monetary economics
12
Schriftenreihe Steuerrecht in Forschung und Praxis
12
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ECONIS (ZBW)
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1
The EU self-surplus puzzle : an indication of VAT fraud?
Braml, Martin
;
Felbermayr, Gabriel
- In:
International tax and public finance
29
(
2022
)
5
,
pp. 1075-1097
Persistent link: https://www.econbiz.de/10013438476
Saved in:
2
VAT fraud and reverse charge : empirical evidence from VAT return data
Büttner, Thiess
;
Tassi, Annalisa
- In:
International tax and public finance
30
(
2023
)
3
,
pp. 849-878
Persistent link: https://www.econbiz.de/10014334934
Saved in:
3
Optimal linear income taxes and education subsidies under skill-biased technical change
Jacobs, Bas
;
Thuemmel, Uwe
- In:
International tax and public finance
30
(
2023
)
6
,
pp. 1529-1575
Persistent link: https://www.econbiz.de/10014437276
Saved in:
4
Income tax evasion : tax elasticity, welfare, and revenue
Gillman, Max
- In:
International tax and public finance
28
(
2021
)
3
,
pp. 533-566
Persistent link: https://www.econbiz.de/10012545593
Saved in:
5
Rising markups and optimal redistributive taxation
Gürer, Eren
- In:
International tax and public finance
29
(
2022
)
5
,
pp. 1227-1259
Persistent link: https://www.econbiz.de/10013438521
Saved in:
6
Withholding tax rates on dividends : symmetries versus asymmetries or single- versus multi-rated double tax treaties
Petkova, Kunka
- In:
International tax and public finance
28
(
2021
)
4
,
pp. 890-940
Persistent link: https://www.econbiz.de/10012617372
Saved in:
7
The optimal earnings test and retirement behavior
Okada, Masayuki
- In:
International tax and public finance
30
(
2023
)
4
,
pp. 1036-1068
Persistent link: https://www.econbiz.de/10014335022
Saved in:
8
Corporation taxes in the European Union : slowly moving toward comprehensive business income taxation?
Cnossen, Sijbren
- In:
International tax and public finance
25
(
2018
)
3
,
pp. 808-840
Persistent link: https://www.econbiz.de/10012033137
Saved in:
9
Optimal tax policy under tax evasion
Oikonomidēs, Geōrgios
;
Philippopulos, Apostolēs
; …
- In:
International tax and public finance
27
(
2020
)
2
,
pp. 339-362
Persistent link: https://www.econbiz.de/10012226563
Saved in:
10
Profit-splitting rules and the taxation of multinational digital platforms
Bloch, Francis
;
Demange, Gabrielle
- In:
International tax and public finance
28
(
2021
)
4
,
pp. 855-889
Persistent link: https://www.econbiz.de/10012617368
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