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Environmental tax reform: does it work? : A survey of the empirical evidence
Bosquet, Benoît - In: Ecological economics : the transdisciplinary journal of … 34 (2000) 1, pp. 19-32
Persistent link: https://www.econbiz.de/10001483201
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Evaluating alternative basic income mechanisms : a simulation for European countries
Colombino, Ugo - 2009
Persistent link: https://www.econbiz.de/10003806187
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Interest barrier and capital structure response
Alberternst, Stephan; Sureth, Caren - 2016 - retitled version of arqus discussion paper no. 182, revised May 2016
base erosion and profit shifting (BEPS). We use the introduction of such an interest deductibility restriction in Germany …
Persistent link: https://www.econbiz.de/10011477561
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Tax systems and tax reforms in Europe
Bernardi, Luigi (ed.); Profeta, Paola (contributor) - 2004
Persistent link: https://www.econbiz.de/10001778355
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Payout policy tax clienteles, ex-dividend day stock prices and trading behavior in Germany : the case of the 2001 tax reform
Haesner, Christian; Schanz, Deborah - In: Journal of business finance & accounting : JBFA 40 (2013) 3/4, pp. 527-563
Persistent link: https://www.econbiz.de/10009761748
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Accounting for business income in measuring top income shares : integrated accrual approach using individual and firm data from Norway
Alstadsæter, Annette; Jacob, Martin; Kopczuk, Wojciech; … - 2016
Persistent link: https://www.econbiz.de/10011449895
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Accounting for business income in measuring top income shares : integrated accrual approach using individual and firm data from Norway
Alstadsæter, Annette; Jacob, Martin; Kopczuk, Wojciech; … - 2016
Persistent link: https://www.econbiz.de/10011581251
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Tax progressivity and top incomes : evidence from tax reforms
Rubolino, Enrico; Waldenström, Daniel - 2017
We study the link between tax progressivity and top income shares. Using variation from large-scale Western tax reforms in the 1980s and 1990s and the novel synthetic control method, we find large and lasting boosting impacts on top income shares from the progressivity reductions. Effects are...
Persistent link: https://www.econbiz.de/10011636668
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Tax progressivity and top incomes : evidence from tax reforms?
Rubolino, Enrico; Waldenström, Daniel - 2017
We study the link between tax progressivity and top income shares. Using variation from large-scale Western tax reforms in the 1980s and 1990s and the novel synthetic control method, we find large and lasting boosting impacts on top income shares from the progressivity reductions. Effects are...
Persistent link: https://www.econbiz.de/10011657508