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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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Neutral taxation of shareholder income
Sørensen, Peter Birch - In: International tax and public finance 12 (2005) 6, pp. 777-801
Persistent link: https://www.econbiz.de/10003199061
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Company tax reform in the European Union
Sørensen, Peter Birch - In: International tax and public finance 11 (2004) 1, pp. 91-115
Persistent link: https://www.econbiz.de/10001891047
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From the global income tax to the dual income tax : recent tax reforms in the Nordic countries
Sørensen, Peter Birch - In: International tax and public finance 1 (1994) 1, pp. 57-79
Persistent link: https://www.econbiz.de/10001166478
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Taxation and the optimal constraint on corporate debt finance : why a comprehensive business income tax is suboptimal
Sørensen, Peter Birch - In: International tax and public finance 24 (2017) 5, pp. 731-753
Persistent link: https://www.econbiz.de/10011800053
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Individual savings accounts for social insurance : rationale and alternative designs
Bovenberg, Ary Lans; Hansen, Martin Ino; Sørensen, … - In: International tax and public finance 15 (2008) 1, pp. 67-86
Persistent link: https://www.econbiz.de/10003621721
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Improving the equity-efficiency trade-off : mandatory savings accounts for social insurance
Bovenberg, Ary Lans; Sørensen, Peter Birch - In: International tax and public finance 11 (2004) 4, pp. 507-529
Persistent link: https://www.econbiz.de/10002161332
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New perspectives on the role of government : special issue
Sørensen, Peter Birch (contributor) - In: International tax and public finance 3 (1996) 2, pp. 237-442
Persistent link: https://www.econbiz.de/10001216661
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Neutral Taxation of Shareholder Income
Sorensen, Peter Birch - In: International tax and public finance 12 (2005) 6, pp. 777-801
Persistent link: https://www.econbiz.de/10006076579
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Company tax reform in the European Union
Sorensen, Peter Birch - In: International tax and public finance 11 (2004) 1, pp. 91-115
Persistent link: https://www.econbiz.de/10006081396