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~person:"Haufler, Andreas"
~source:"econis"
~subject:"Kapitalertragsteuer"
~subject:"profit shifting"
~type:"article"
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Kapitalertragsteuer
profit shifting
Tax competition
31
Steuerwettbewerb
30
Theorie
30
Theory
30
Corporate income tax
10
EU countries
10
EU-Staaten
10
Körperschaftsteuer
10
Multinationales Unternehmen
10
Transnational corporation
10
Capital income tax
9
Auslandsinvestition
8
Foreign investment
8
Corporate taxation
6
Excise tax
6
Unternehmensbesteuerung
6
Verbrauchsteuer
6
Steuervergünstigung
5
Steuerwirkung
5
Tax effects
5
Tax incentive
5
EU tax law
4
EU-Steuerrecht
4
Gewinnverlagerung
4
Income shifting
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Optimal taxation
4
Optimale Besteuerung
4
Steuerharmonisierung
4
Tax harmonization
4
Two-country model
4
Zwei-Länder-Modell
4
Country size
3
Kleine offene Volkswirtschaft
3
Landesgröße
3
Rules of origin
3
Sales tax
3
Small open economy
3
Steuerpolitik
3
Tax policy
3
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8
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English
9
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Haufler, Andreas
Eggert, Wolfgang
8
Ogawa, Hikaru
8
Devereux, Michael P.
7
Eichner, Thomas
6
Sørensen, Peter Birch
6
Weichenrieder, Alfons J.
6
Gordon, Roger H.
5
Janeba, Eckhard
5
Wilson, John D.
5
Zodrow, George R.
5
Huber, Bernd
4
Lee, Kangoh
4
Matsumoto, Mutsumi
4
Pethig, Rüdiger
4
Bayındır-Upmann, Thorsten
3
Bucovetsky, Sam
3
Cnossen, Sijbren
3
Gross, Till
3
Klein, Paul
3
Kächelein, Holger
3
Köthenbürger, Marko
3
Makrēs, Miltiadēs
3
Runkel, Marco
3
Schjelderup, Guttorm
3
Schreiber, Ulrich
3
Van Ypersele, Tanguy
3
Arnold, Volker
2
Auerbach, Alan J.
2
Bach, Stefan
2
Barrios Cobos, Salvador
2
Baumann, Florian
2
Briotti, Maria Gabriella
2
Büttner, Thiess
2
Chirinko, Robert S.
2
Emonnot, Claude
2
Friehe, Tim
2
Fuest, Clemens
2
Gajewski, Dominik
2
Genser, Bernd
2
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Fiscal studies : the journal of the Institute for Fiscal Studies
2
Economic policy forum
1
Economics letters
1
Empirica : journal of european economics
1
Journal of international economics
1
Journal of public economics
1
Public finance review : PFR
1
The Scandinavian journal of economics
1
The economics of globalization : policy perspectives from public economics ; [esssays based on lectures delivered at the 1996 Congress of the International Institute of Public Finance]
1
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ECONIS (ZBW)
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1
Tax competition, tax coordination and tax harmonization : the effects of EMU
Genser, Bernd
- In:
Empirica : journal of european economics
23
(
1996
)
1
,
pp. 59-89
Persistent link: https://www.econbiz.de/10001334577
Saved in:
2
Capital taxation and production efficiency in an open economy
Eggert, Wolfgang
- In:
Economics letters
62
(
1999
)
1
,
pp. 85-90
Persistent link: https://www.econbiz.de/10001256017
Saved in:
3
Factor taxation, income distribution and capital market integration
Haufler, Andreas
- In:
The Scandinavian journal of economics
99
(
1997
)
3
,
pp. 425-446
Persistent link: https://www.econbiz.de/10001228838
Saved in:
4
When do small countries win tax wars?
Eggert, Wolfgang
- In:
Public finance review : PFR
26
(
1998
)
4
,
pp. 327-361
Persistent link: https://www.econbiz.de/10001245090
Saved in:
5
Reforming an asymmetric union : on the virtues of dual tier capital taxation
Haufler, Andreas
;
Lülfesmann, Christoph
- In:
Journal of public economics
125
(
2015
),
pp. 116-127
Persistent link: https://www.econbiz.de/10011337590
Saved in:
6
Factor taxation, income distribution, and capital-market integration
Haufler, Andreas
- In:
The economics of globalization : policy perspectives …
,
(pp. 267-290)
.
1999
Persistent link: https://www.econbiz.de/10001410655
Saved in:
7
Tax competition when firms choose their organizational form : should tax loopholes for multinational be closed?
Bucovetsky, Sam
;
Haufler, Andreas
- In:
Journal of international economics
74
(
2008
)
1
,
pp. 188-201
Persistent link: https://www.econbiz.de/10003642217
Saved in:
8
Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU
Haufler, Andreas
- In:
Fiscal studies : the journal of the Institute for …
20
(
1999
)
2
,
pp. 133-153
Persistent link: https://www.econbiz.de/10001441972
Saved in:
9
Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU: a comment
Devereux, Michael P.
- In:
Fiscal studies : the journal of the Institute for …
20
(
1999
)
2
,
pp. 155-161
Persistent link: https://www.econbiz.de/10001441975
Saved in:
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