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~subject:"Körperschaftsteuer"
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Körperschaftsteuer
Kapitalertragsteuer
5,626
Capital income tax
4,903
Theorie
2,385
Theory
2,311
Optimale Besteuerung
730
Optimal taxation
701
Einkommensteuer
690
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649
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641
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628
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610
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599
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578
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577
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573
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571
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542
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527
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473
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443
Wertzuwachssteuer
354
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350
EU-Staaten
343
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343
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334
EU countries
327
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323
Kapitalmobilität
320
Capital mobility
311
Steuerpolitik
299
Tax policy
252
Börsenkurs
243
Investition
234
Doppelbesteuerung
232
Lohnsteuer
229
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225
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212
Großbritannien
207
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199
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Gordon, Roger H.
15
Sørensen, Peter Birch
10
MacKie-Mason, Jeffrey K.
7
Auerbach, Alan J.
6
Cnossen, Sijbren
6
Jorgenson, Dale Weldeau
6
Sureth, Caren
6
Weichenrieder, Alfons J.
6
Boss, Alfred
5
Schanz, Deborah
5
Sinn, Hans-Werner
5
Södersten, Jan
5
Yuen, Chi-Wa
5
Bittker, Boris I.
4
Fuest, Clemens
4
Köthenbürger, Marko
4
Liesegang, Caterina
4
Runkel, Marco
4
Stimmelmayr, Michael
4
Tsadḳah, Efrayim
4
Egger, Peter
3
Eustice, James S.
3
Feldstein, Martin
3
Feldstein, Martin S.
3
Florio, Massimo
3
Gaudet, Gérard
3
Haesner, Christian
3
Hebous, Shafik
3
Henrekson, Magnus
3
Huizinga, Harry
3
Jacob, Martin
3
Kalambokidis, Laura
3
Keen, Michael
3
Keuschnigg, Christian
3
Lasserre, Pierre
3
Nielsen, Søren Bo
3
Peek, Joe
3
Razin, Asaf
3
Razin, Assaf
3
Sadka, Efraim
3
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National Bureau of Economic Research
9
OECD / Directorate for Financial, Fiscal and Enterprise Affairs / Committee on Fiscal Affairs
2
Organisation for Economic Co-operation and Development
2
Academia Colombiana de Ciencias Económicas <Bogotá>
1
Banco di Roma
1
Berliner Wissenschafts-Verlag
1
Brookings Institution
1
Butterworths Legal Editorial Staff
1
CCH Canadian Limited
1
Canadian Tax Foundation
1
Coopers & Lybrand Conseils
1
Europäische Kommission / Generaldirektion Steuern und Zollunion
1
Fachinstitut der Steuerberater
1
Fachkongress der Steuerberater <54, 2002, Köln>
1
Fachkongress der Steuerberater <62, 2010, Köln>
1
Foundation for European Fiscal Studies
1
Ifst
1
Institute for Fiscal Studies / Capital Taxes Group
1
Instituto de Estudios Fiscales
1
International Tax Program, Harvard Law School, Cambridge/Mass.
1
Kiel Institute for the World Economy
1
Ludwig-Maximilians-Universität München / Volkswirtschaftliche Fakultät
1
Neuseeland / Policy Advice Division
1
OECD
1
Sackler Institute of Economic Studies <Tēl-Āvîv>
1
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1
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1
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CESifo working papers
11
Working paper
11
Working paper / National Bureau of Economic Research, Inc.
11
NBER Working Paper
9
NBER working paper series
9
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
7
National tax journal
7
International tax and public finance
6
Journal of public economics
6
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
5
European taxation : official journal of the Confédération Fiscale Européenne
5
Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
4
Working paper series
4
CESifo Working Paper
3
CESifo Working Paper Series
3
Contemporary economics
3
Discussion paper
3
Financial markets and capital income taxation in a global economy
3
Intertax : international tax review
3
Working paper series / Economic Policy Research Unit, Institute of Economics, University of Copenhagen
3
Betriebs-Berater : BB
2
CESifo Forum
2
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
2
Der Betrieb
2
Discussion paper / Center for Economic Research, Tilburg University
2
Discussion paper series
2
FinanzArchiv : European journal of public finance
2
Finanzwissenschaftliche Forschungsarbeiten
2
Fiscal studies : the journal of the Institute for Fiscal Studies
2
Harvard Institute of Economic Research, Harvard University, Discussion Paper
2
IFN working paper
2
IMF working papers
2
Memorandum from Department of Economics, University of Oslo
2
Münchener Wirtschaftswissenschaftliche Beiträge : discussion papers
2
Nutshell series
2
Pacific-Basin finance journal
2
Paper / Centre for Development Studies
2
Public finance review : PFR
2
Rivista di diritto finanziario e scienza delle finanze
2
Tax series
2
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ECONIS (ZBW)
364
EconStor
10
RePEc
2
USB Cologne (EcoSocSci)
2
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Preferential corporate income tax treatment : valuation in the market portfolio
Yoo, Junwook
- In:
International journal of economic theory
19
(
2023
)
3
,
pp. 450-470
Persistent link: https://www.econbiz.de/10014335555
Saved in:
2
Conference on "Corporate and capital income taxation in the European Union", Mons, 7-8th december 2001 : summary ; roundtable discussion on the European Commission's study on compa...
Mors, Matthias
- In:
CESifo Forum
03
(
2002
)
1
,
pp. 21-23
Persistent link: https://www.econbiz.de/10011695682
Saved in:
3
Why is there corporate taxation in a small open economy? : the role of transfer pricing and income shifting
Gordon, Roger H.
-
1994
Persistent link: https://www.econbiz.de/10000885289
Saved in:
4
Differential taxation of capital at the industry level
Fry, Robert C.
-
1985
Persistent link: https://www.econbiz.de/10000890088
Saved in:
5
Why is there corporation taxation in a small open economy? : The role of transfer pricing and income shifting
Gordon, Roger H.
;
MacKie-Mason, Jeffrey K.
-
1994
Persistent link: https://www.econbiz.de/10000892147
Saved in:
6
Tax reform and the cost of capital : an international comparison
Jorgenson, Dale Weldeau
(
contributor
); …
-
1993
Persistent link: https://www.econbiz.de/10000861716
Saved in:
7
Federal income taxation of corporations and shareholders
Bittker, Boris I.
;
Eustice, James S.
-
1991
Persistent link: https://www.econbiz.de/10000832873
Saved in:
8
Federal income taxation of business organizations
MacDaniel, Paul R.
(
contributor
)
-
1991
Persistent link: https://www.econbiz.de/10000835587
Saved in:
9
Ensayos sobre la problemática cambiaria, monetaria y financiera de Colombia
Espinosa Valderrama, Abdón
(
contributor
)
-
1990
Persistent link: https://www.econbiz.de/10000836921
Saved in:
10
Taxation of risky investment : the finance approach and its relation to the economics approach
Langbraaten, Nina
;
Lund, Diderik
-
1990
Persistent link: https://www.econbiz.de/10000840817
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