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Taxation of capital gains upon accrual : is it really more efficient than realisation?
Arachi, Giampaolo; D'Antoni, Massimo - In: Fiscal studies : the journal of the Institute for … 43 (2022) 1, pp. 39-61
Persistent link: https://www.econbiz.de/10013187760
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Reforming the taxation of capital gains, gifts and inheritances
Robinson, Bill - In: Fiscal studies : the journal of the Institute for … 10 (1989) 1, pp. 32-40
Persistent link: https://www.econbiz.de/10001070288
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Measuring the effective tax burden in the real world
Polito, Vito - In: Fiscal studies : the journal of the Institute for … 30 (2009) 2, pp. 247-278
Persistent link: https://www.econbiz.de/10003915897
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Surplus ACT : a solution in sight?
Freeman, Harold - In: Fiscal studies : the journal of the Institute for … 14 (1993) 4, pp. 58-73
Persistent link: https://www.econbiz.de/10001152698
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Company dividends and taxes in the UK
Bond, Stephen - In: Fiscal studies : the journal of the Institute for … 16 (1995) 3, pp. 1-18
Persistent link: https://www.econbiz.de/10001186481
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Financial capital and taxation policy
Wood, Richard - In: Fiscal studies : the journal of the Institute for … 27 (2006) 2, pp. 127-155
Persistent link: https://www.econbiz.de/10003327572
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Interest income tax evasion, the EU savings directive and capital market effects
Klautke, Tina; Weichenrieder, Alfons J. - In: Fiscal studies : the journal of the Institute for … 31 (2010) 1, pp. 151-170
Persistent link: https://www.econbiz.de/10003969925
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The future of capital income taxation
Auerbach, Alan J. - In: Fiscal studies : the journal of the Institute for … 27 (2006) 4, pp. 399-420
Persistent link: https://www.econbiz.de/10003393647
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Does Germany collect revenue from taxing the normal return to capital?
Becker, Johannes; Fuest, Clemens - In: Fiscal studies : the journal of the Institute for … 26 (2005) 4, pp. 491-511
Persistent link: https://www.econbiz.de/10003223787
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A note on the taxation of capital income in the Czech Republic and Poland
Griffith, Rachel - In: Fiscal studies : the journal of the Institute for … 17 (1996) 3, pp. 91-103
Persistent link: https://www.econbiz.de/10001204219