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Smoothing the Implicit Tax Rate in a Pay-as-you-go Pension System
Kifmann, Mathias; Schindler, Dirk - In: FinanzArchiv : public finance analysis 57 (2000) 3, pp. 261-283
Persistent link: https://www.econbiz.de/10006726748
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Taxing Risky Capital Income --- A Commodity Taxation Approach
Schindler, Dirk - In: FinanzArchiv : public finance analysis 64 (2008) 3, pp. 311-333
Persistent link: https://www.econbiz.de/10008115560