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Theorie und Politik der Personalsteuern : eine Kritik ihrer Einkommens- und Vermögensbegriffe mit Blick auf die Leistungsfähigkeitstheorie
Hessler, Heinz D. - 1994
Auch in der Theorie sind die Einkommens- und Vermögensbegriffe nicht immer von Erkenntnisprinzipien, sondern von …
Persistent link: https://www.econbiz.de/10011964077
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Trends in company/shareholder taxation: single or double taxation : subject I ; [57th congress of the International Fiscal Association, Sidney 2003]
Vann, Richard J. (contributor) - 2003 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10002352620
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Taxing profits in a changing world
Chennells, Lucy - 1997
Persistent link: https://www.econbiz.de/10013552391
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Shifting the tax burden from labor to property : the case of Germany
Paetzold, Jörg; Tiefenbacher, Markus - 2016
Contrary to frequent recommendations of the public finance literature and international institutions, a persistently high tax wedge on labor is observed in Europe. At the same time, the scope for shifting taxes from labor to more growth-friendly revenue sources appears underused in many European...
Persistent link: https://www.econbiz.de/10011517622
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The taxation of income from capital : a comparative study of the United States, the United Kingdom, Sweden, and West Germany
King, Mervyn (ed.); Fullerton, Don (contributor);  … - 1984 - 1. [print.]
Persistent link: https://www.econbiz.de/10000076690