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Besteuerung hybrider Finanzierungsinstrumente im internationalen Kontext
Sigge, Susanne - 2012
Unterschiedliche Staaten besteuern hybride Finanzierungsinstrumente nicht immer einheitlich, wodurch es zu sogenannten steuerlichen Qualifikationskonflikten kommt und ein Gestaltungsspielraum entsteht, der aus Sicht der Unternehmenseigentümer zu Steuerersparnissen führen kann. Susanne Sigge...
Persistent link: https://www.econbiz.de/10014015603
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Besteuerung hybrider Finanzierungsinstrumente im internationalen Kontext
Sigge, Susanne - 2012 - 1. Aufl.
Persistent link: https://www.econbiz.de/10009383258
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Efficient trading in taxable portfolios
Das, Sanjiv R.; Ding, Dennis Yi; Newell, Vincent; … - In: The journal of investment strategies 7 (2017) 1, pp. 1-40
Persistent link: https://www.econbiz.de/10011879577
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Using a microeconometric model of household labour supply to design optimal income taxes
Aaberge, Rolf; Colombino, Ugo - In: The Scandinavian journal of economics 115 (2013) 2, pp. 449-475
Persistent link: https://www.econbiz.de/10009755446
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Should governments minimize debt service cost and risk? : a closer look at the debt strategy : simulation approach
Bernaschi, Massimo; Missale, Alessandro; Vergni, Davide - 2009
Persistent link: https://www.econbiz.de/10011752100
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The effect of the skill distribution and the size of the government's budget on the optimal linear income tax : a simulation approach
Garfinkel, Irwin; Moreland, Kemper W.; Tsadḳah, Efrayim - 1984
Persistent link: https://www.econbiz.de/10000955514
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Optimal redistributive taxation with both extensive and intensive responses
Jacquet, Laurence; Lehmann, Etienne; Van der Linden, Bruno - 2010
Persistent link: https://www.econbiz.de/10003939581
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Tagging and income taxation : theory and an application
Cremer, Helmuth; Gahvari, Firouz; Lozachmeur, Jean-Marie - In: American economic journal : a journal of the American … 2 (2010) 1, pp. 31-50
Persistent link: https://www.econbiz.de/10003997526
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Optimal redistributive taxation with both extensive and intensive responses
Jacquet, Laurence; Lehmann, Etienne; Van der Linden, Bruno - 2010
We derive a general optimal income tax formula when individuals respond along both the intensive and extensive margins and when income effects can prevail. Individuals are heterogeneous across two dimensions: their skill and their disutility of participation. Preferences over consumption and...
Persistent link: https://www.econbiz.de/10008808231