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Capital mobility, the cost of capital under certainty and effective tax rates in Europe

Alworth, Julian - In: Factors in Business investment : papers of a …, (pp. 173-203). 1989

Persistent link: https://www.econbiz.de/10001271680

Capital mobility, the cost of capital under certainty and effective tax rates in Europe

Alworth, Julian - In: Finnish economic papers 1 (1988) 1, pp. 25-42

Persistent link: https://www.econbiz.de/10001091745

È possibile far pagare di più gli evasori spostando l'imposta dai redditi ai consumi?

Arachi, Giampaolo; D'Antoni, Massimo - In: Politica economica : rivista di studi e ricerche per la … 28 (2012) 2, pp. 157-168

Persistent link: https://www.econbiz.de/10009697117

Taxation of capital gains upon accrual : is it really more efficient than realisation?

Arachi, Giampaolo; D'Antoni, Massimo - In: Fiscal studies : the journal of the Institute for … 43 (2022) 1, pp. 39-61

Persistent link: https://www.econbiz.de/10013187760

On the Desirability of Commodity Taxation in Models with Occupational Choice

Arachi, Giampaolo; Micheletto, Luca - 2003

Recent works in the field of optimal taxation (Saez, 2002a,b) have emphasized the importance of the length of the time horizon in order to properly evaluate the effects and the desirability of a given tax instrument. On one hand this concern for the time horizon has been developed into the...

Persistent link: https://www.econbiz.de/10014075257