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Search: subject_exact:"Quellenabzugsprinzip"
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Quellensteuer
79
Withholding tax
79
Capital income tax
42
Kapitalertragsteuer
42
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23
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23
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ECONIS (ZBW)
79
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1
Royalty taxation under tax competition and profit shifting
Juranek, Steffen
;
Schindler, David
;
Schneider, A.
- In:
The Canadian journal of economics : the journal of the …
56
(
2023
)
4
,
pp. 1377-1412
Persistent link: https://www.econbiz.de/10014443419
Saved in:
2
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:
3
Does withholding tax on interest limit international profit-shifting by FDI?
Białek-Jaworska, Anna
;
Klapkiv, Lyubov
- In:
Equilibrium : quarterly journal of economics and …
16
(
2021
)
1
,
pp. 11-44
Persistent link: https://www.econbiz.de/10012604285
Saved in:
4
Withholding taxes, compliance cost, and foreign portfolio investment
Jacob, Martin
;
Todtenhaupt, Maximilian
- In:
The accounting review : a publication of the American …
98
(
2023
)
2
,
pp. 299-327
Persistent link: https://www.econbiz.de/10014290326
Saved in:
5
Taxing digital economy through online marketplace in Indonesia
Tambunan, Maria R. U. D.
;
Rosdiana, Haula
;
Irianto, Edi …
- In:
International journal of economics and financial issues …
10
(
2020
)
2
,
pp. 187-192
Persistent link: https://www.econbiz.de/10012215129
Saved in:
6
The role of withholding in the self-enforcement of a value-added tax : evidence from Pakistan
Waseem, Mazhar
- In:
The review of economics and statistics
104
(
2022
)
2
,
pp. 336-354
Persistent link: https://www.econbiz.de/10013184831
Saved in:
7
Withholding self-employed and business incomes : an application to Italian firms
Marino, Maria Rosaria
;
Pollastri, Corrado
;
Zanardi, Alberto
- In:
Metroeconomica : international review of economics
73
(
2022
)
4
,
pp. 1200-1216
Persistent link: https://www.econbiz.de/10013396236
Saved in:
8
Dynamic capital tax competition under the source principle
Gross, Till
;
Klein, Paul
;
Makrēs, Miltiadēs
- In:
American economic journal
14
(
2022
)
3
,
pp. 365-410
Persistent link: https://www.econbiz.de/10013334913
Saved in:
9
Rational illiquidity and consumption : theory and evidence from income tax withholding and refunds
Gelman, Michael
;
Kariv, Shachar
;
Shapiro, Matthew D.
; …
- In:
American economic review
112
(
2022
)
9
,
pp. 2959-2991
Persistent link: https://www.econbiz.de/10014229217
Saved in:
10
Behavioral effects of tax withholding on tax compliance : implications for information initiatives
Vossler, Christian Allen
;
McKee, Michael J.
;
Bruner, David
- In:
Journal of economic behavior & organization : JEBO
183
(
2021
),
pp. 301-319
Persistent link: https://www.econbiz.de/10012599916
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