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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
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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
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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
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Neutral taxation of shareholder income? : corporate responses to an announced dividend tax
Alstadsæter, Annette; Fjærli, Erik - In: International tax and public finance 16 (2009) 4, pp. 571-604
Persistent link: https://www.econbiz.de/10003897343
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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
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An index of capital tax competition
Bucovetsky, Sam - In: International tax and public finance 16 (2009) 6, pp. 727-752
Persistent link: https://www.econbiz.de/10003937701
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Federal tax competition and the efficiency consequences for local taxation of revenue equalization
Kotsogiannēs, Chrēstos - In: International tax and public finance 17 (2010) 1, pp. 1-14
Persistent link: https://www.econbiz.de/10003989767
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The welfare loss from differential taxation of sectors in Germany
Radulescu, Doina; Stimmelmayr, Michael - In: International tax and public finance 17 (2010) 2, pp. 193-215
Persistent link: https://www.econbiz.de/10003989847
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The theory of optimal taxation : what is the policy relevance?
Sørensen, Peter Birch - In: International tax and public finance 14 (2007) 4, pp. 383-406
Persistent link: https://www.econbiz.de/10003521318
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Tax treatment of dividends and capital gains and the dividend decision under dual income tax
Kari, Seppo; Karikallio, Hanna - In: International tax and public finance 14 (2007) 4, pp. 427-456
Persistent link: https://www.econbiz.de/10003521763