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~isPartOf:"Deutsche Steuer-Zeitung : DStZ"
~isPartOf:"International tax and public finance"
~isPartOf:"Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik"
~subject:"Capital income tax"
~subject:"Taxation procedure"
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Capital income tax
Taxation procedure
Einkommensteuer
237
Income tax
221
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131
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105
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97
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97
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2
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2
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Deutsche Steuer-Zeitung : DStZ
International tax and public finance
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
CESifo working papers
36
Journal of public economics
26
NBER working paper series
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National tax journal
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Working paper / National Bureau of Economic Research, Inc.
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FinanzArchiv : European journal of public finance
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ECONIS (ZBW)
44
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1
On taxing capital income with income shifting
Christiansen, Vidar
;
Tuomala, Matti
- In:
International tax and public finance
15
(
2008
)
4
,
pp. 527-545
Persistent link: https://www.econbiz.de/10003729158
Saved in:
2
A note on intertemporal fiscal competition and redistribution
Kellermann, Kersten
- In:
International tax and public finance
13
(
2006
)
2/3
,
pp. 151-161
Persistent link: https://www.econbiz.de/10003316903
Saved in:
3
Capital mobility and source-based taxation of capital income in small open economies
Zodrow, George R.
- In:
International tax and public finance
13
(
2006
)
2/3
,
pp. 269-294
Persistent link: https://www.econbiz.de/10003316918
Saved in:
4
A growth oriented dual income tax
Keuschnigg, Christian
;
Dietz, Martin D.
- In:
International tax and public finance
14
(
2007
)
2
,
pp. 191-221
Persistent link: https://www.econbiz.de/10003438306
Saved in:
5
Human capital and optimal positive taxation of capital income
Jacobs, Bas
;
Bovenberg, Ary Lans
- In:
International tax and public finance
17
(
2010
)
5
,
pp. 451-478
Persistent link: https://www.econbiz.de/10009247763
Saved in:
6
Größerer Grundfreibetrag für Grenzsteuerzahler
Thormählen, Thies
- In:
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
73
(
1993
)
7
,
pp. 356-362
Persistent link: https://www.econbiz.de/10011370119
Saved in:
7
Die Abschaffung der Quellensteuer war dringend notwendig
Geiger, Helmut
- In:
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
69
(
1989
)
7
,
pp. 332-334
Persistent link: https://www.econbiz.de/10011370889
Saved in:
8
Rücknahme der Quellensteuer : eine Fehlentscheidung
Rürup, Bert
- In:
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
69
(
1989
)
7
,
pp. 334-337
Persistent link: https://www.econbiz.de/10011370894
Saved in:
9
Quellensteuer - eine notwendige Ergänzung der Einkommensbesteuerung?
Rehm, Hannes
- In:
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
66
(
1986
)
5
,
pp. 225-232
Persistent link: https://www.econbiz.de/10011371382
Saved in:
10
Catalysts for social insurance : education subsidies versus physical capital taxation
Schindler, Dirk
;
Yang, Hongyan
- In:
International tax and public finance
22
(
2015
)
2
,
pp. 274-310
Persistent link: https://www.econbiz.de/10011303717
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