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~isPartOf:"FinanzArchiv : public finance analysis"
~subject:"Besteuerungsverfahren"
~subject:"Tax incentive"
~subject:"Theory of taxation"
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Besteuerungsverfahren
Tax incentive
Theory of taxation
Theorie
175
Theory
175
Einkommensteuer
79
Income tax
77
Optimal taxation
70
Optimale Besteuerung
70
Deutschland
65
Germany
56
Steuerwirkung
41
Tax effects
41
Gesetzliche Rentenversicherung
37
Public pension system
37
Steuerreform
32
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32
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29
Kapitalertragsteuer
29
Overlapping Generations
24
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24
Steuerinzidenz
24
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24
Tax competition
24
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24
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23
Steuerprogression
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Pay-as-you-go
20
Umlageverfahren
20
Excise tax
18
Redistribution
18
Umverteilung
18
Verbrauchsteuer
18
Welfare analysis
18
Wohlfahrtsanalyse
18
Steuer
17
Steuerpolitik
17
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17
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17
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English
41
German
8
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Panteghini, Paolo
3
Corneo, Giacomo
2
Genser, Bernd
2
Huber, Bernd
2
Menoncin, Francesco
2
Niemann, Rainer
2
Söhn, Hartmut
2
Yitzhaki, Shlomo
2
Aizenman, Joshua
1
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1
Alm, James
1
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1
Brennan, H. Geoffrey
1
Diaw, Khaled Moussa
1
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1
Edmark, Karin
1
Falkinger, Josef
1
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1
Fehr, Hans
1
Finke, Katharina
1
Fuest, Clemens
1
Gangl, Katharina
1
Goerke, Laszlo
1
Gorter, Joeri
1
Goslinga, Sjoerd
1
Groot, Manon de
1
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1
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1
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1
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1
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1
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1
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1
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1
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1
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1
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1
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FinanzArchiv : public finance analysis
OECD/G20 Base Erosion and Profit Shifting Project
185
NBER working paper series
184
National tax journal
182
Working paper / National Bureau of Economic Research, Inc.
166
NBER Working Paper
151
Journal of public economics
145
OECD/G20 base erosion and profit shifting project
125
CESifo working papers
101
International tax and public finance
76
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
65
Working paper
61
Public finance review : PFR
55
Der Betrieb
53
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
49
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
48
CESifo Working Paper Series
44
Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
44
Public finance
42
Economics letters
35
Discussion paper series / IZA
34
The American economic review
34
SpringerLink / Bücher
32
Discussion paper / Centre for Economic Policy Research
30
Discussion paper
29
IMF working papers
29
Advances in taxation
28
World tax journal : WTJ
26
IZA Discussion Paper
25
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
23
IMF working paper
23
The economic journal : the journal of the Royal Economic Society
23
European economic review : EER
22
Europäische Hochschulschriften / 5
21
Steuer, Wirtschaft und Recht : SWR
21
Tax law review
21
Tax policy and the economy
21
Journal of public economic theory
20
Tax reform in open economies : international and country perspectives
20
ZEW discussion papers
20
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ECONIS (ZBW)
49
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1
Distributional effects of subsidizing retirement savings accounts : evidence from Germany
Corneo, Giacomo
;
König, Johannes
;
Schröder, Carsten
- In:
FinanzArchiv : public finance analysis
74
(
2018
)
4
,
pp. 415-445
Persistent link: https://www.econbiz.de/10011955543
Saved in:
2
From optimal tax theory to applied tax policy
Jacobs, Bas
- In:
FinanzArchiv : public finance analysis
69
(
2013
)
3
,
pp. 338-389
Persistent link: https://www.econbiz.de/10010188179
Saved in:
3
"How can I help you?" : perceived service orientation of tax authorities and tax compliance
Gangl, Katharina
;
Muehlbacher, Stephan
;
Groot, Manon de
; …
- In:
FinanzArchiv : public finance analysis
69
(
2013
)
4
,
pp. 487-510
Persistent link: https://www.econbiz.de/10010240330
Saved in:
4
Pareto improving transition from a pay-as-you-go to a fully funded system : is it politically feasible?
Hirte, Georg
- In:
FinanzArchiv : public finance analysis
54
(
1997
)
3
,
pp. 303-330
Persistent link: https://www.econbiz.de/10001240350
Saved in:
5
Personal-income-tax reforms and effective-tax functions in China
Li, Rong
;
Ma, Guangrong
- In:
FinanzArchiv : public finance analysis
73
(
2017
)
3
,
pp. 317-340
Persistent link: https://www.econbiz.de/10011908065
Saved in:
6
A note on the taxation of couples under income uncertainty
Corneo, Giacomo
- In:
FinanzArchiv : public finance analysis
69
(
2013
)
1
,
pp. 129-134
Persistent link: https://www.econbiz.de/10009724790
Saved in:
7
Organizational-form choice and tax incentives : multi-country evidence
Lejour, Arjan
;
Massenz, Gabriella
- In:
FinanzArchiv : public finance analysis
77
(
2021
)
3
,
pp. 247-286
Persistent link: https://www.econbiz.de/10012806028
Saved in:
8
Social insurance for long-term care with deductible and linear contributions
Klimaviciute, Justina
;
Pestieau, Pierre
- In:
FinanzArchiv : public finance analysis
74
(
2018
)
1
,
pp. 88-108
Persistent link: https://www.econbiz.de/10011955444
Saved in:
9
Impact of tax-rate cut cum base-broadening reforms on heterogeneous firms : learning from the German tax reform of 2008
Finke, Katharina
;
Heckemeyer, Jost H.
;
Reister, Timo
; …
- In:
FinanzArchiv : public finance analysis
69
(
2013
)
1
,
pp. 72-114
Persistent link: https://www.econbiz.de/10009724794
Saved in:
10
Rewarding the consumer for curbing the evasion of commodity taxes?
Marchese, Carla
- In:
FinanzArchiv : public finance analysis
65
(
2009
)
4
,
pp. 383-402
Persistent link: https://www.econbiz.de/10003943156
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