Narrow search
Showing 91 - 100 of 131,146
Cover Image
Preferences over capital inocome versus labor income taxation
Mahieu, Géraldine; Rottier, Stéphane - 2000
Persistent link: https://www.econbiz.de/10001512092
Cover Image
Towards a dual income tax? : Scandinavian and Austrian experiences
Mutén, Leif (contributor) - 1996
Persistent link: https://www.econbiz.de/10000602858
Cover Image
Austria's steps towards a dual income tax
Genser, Bernd - In: Towards a dual income tax? : Scandinavian and Austrian …, (pp. 69-89). 1996
Persistent link: https://www.econbiz.de/10001320026
Cover Image
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
Cover Image
Austria's steps towards a dual income tax
Genser, Bernd - 1995
The paper comments on the introduction of a final withholding tax on certain forms of capital income in Austria in the …
Persistent link: https://www.econbiz.de/10009580497
Cover Image
Interest income tax evasion, the EU savings directive, and capital market effects
Klautke, Tina (contributor);  … - 2008
Persistent link: https://www.econbiz.de/10003711858
Cover Image
Austria's steps towards a dual income tax
Genser, Bernd - 1995
Persistent link: https://www.econbiz.de/10013388176
Cover Image
Interest Income Tax Evasion, the EU Savings Directive, and Capital Market Effects
Klautke, Tina - 2013
The Savings Directive has been celebrated as a major political break-through in coordinating taxation in Europe. Against this background, the present paper evaluates the real-world effects of this directive. The directive has left a loophole by providing grandfathering (exemption from...
Persistent link: https://www.econbiz.de/10012753596
Cover Image
Fortress building in global tax competition
Konrad, Kai A.; Schjelderup, Guttorm - 1999
Persistent link: https://www.econbiz.de/10004672476
Cover Image
Taxing capital income in the European Union : issues and options for reform
Cnossen, Sijbren (contributor) - 2000
Persistent link: https://www.econbiz.de/10004604284