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Taxing capital and labor when both factors are imperfectly mobile internationally
Albis, Hippolyte d’; Bénassy-Quéré, Agnès - In: International tax and public finance 29 (2022) 1, pp. 147-190
Persistent link: https://www.econbiz.de/10012817703
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Labor market frictions, capital, taxes and employment
Lee, Kangoh - In: International tax and public finance 28 (2021) 6, pp. 1329-1359
Persistent link: https://www.econbiz.de/10012703974
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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
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Why the Norwegian shareholder income tax is neutral
Södersten, Jan - In: International tax and public finance 27 (2020) 1, pp. 32-37
Persistent link: https://www.econbiz.de/10012226498
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Tax competition and the efficiency of "benefit-related" business taxes
Gugl, Elisabeth; Zodrow, George R. - In: International tax and public finance 26 (2019) 3, pp. 486-505
Persistent link: https://www.econbiz.de/10012231035
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Investor taxation, firm heterogeneity and capital structure choice
Rünger, Silke; Niemann, Rainer; Haring, Magdalena - In: International tax and public finance 26 (2019) 4, pp. 719-757
Persistent link: https://www.econbiz.de/10012231203
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Is capital taxation always harmful for economic growth?
Kate, Fabian ten; Milionis, Petros - In: International tax and public finance 26 (2019) 4, pp. 758-805
Persistent link: https://www.econbiz.de/10012231206
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Withholding-tax non-compliance : the case of cum-ex stock-market transactions
Büttner, Thiess; Holzmann, Carolin; Kreidl, Felix; … - In: International tax and public finance 27 (2020) 6, pp. 1425-1452
Persistent link: https://www.econbiz.de/10012310888
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Institutional quality and capital taxation
Araujo, Luis; Arvate, Paulo Roberto - In: International tax and public finance 23 (2016) 1, pp. 25-47
Persistent link: https://www.econbiz.de/10011592795
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Tax competition and fiscal equalization under corporate income taxation
Liesegang, Caterina; Runkel, Marco - In: International tax and public finance 25 (2018) 2, pp. 311-324
Persistent link: https://www.econbiz.de/10012033055