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The optimal taxation of dividends in a small open economy
Fuest, Clemens; Huber, Bernd - 2000
dividend income at the household level. A reduction of the tax burden on dividends is therefore merely an undesirable subsidy …
Persistent link: https://www.econbiz.de/10001539760
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International repercussions of source-based capital income taxation
Alslev Christensen, Thomas - In: Journal of economic integration 10 (1995) 1, pp. 87-110
Persistent link: https://www.econbiz.de/10001179830
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Efficient tax competition and the gains from non-discrimination : the case of interest taxation in Europe
Janeba, Eckhard - In: Journal of financial management and analysis : … 8 (1995) 2, pp. 1-13
Persistent link: https://www.econbiz.de/10001212149
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Inter-jurisdictional information sharing and capital tax game under imperfect capital mobility
Hadhri, Moncef - In: Cahiers économiques de Bruxelles (1996), pp. 487-516
Persistent link: https://www.econbiz.de/10001215638
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New Zealand's thin capitalization rules
Smith, Andrew M. C. - In: Canadian tax journal 44 (1997) 6, pp. 1525-1551
Persistent link: https://www.econbiz.de/10001222224
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Indirect internalization of international environmental externalities
Killinger, Sebastian - In: FinanzArchiv : European journal of public finance 53 (1997) 3, pp. 332-368
Persistent link: https://www.econbiz.de/10001224307
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The seesaw principle in international tax policy
Slemrod, Joel - In: Journal of public economics 65 (1997) 2, pp. 163-176
Persistent link: https://www.econbiz.de/10001225053
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Intégration financière internationale, fiscalité de l'épargne et croissance
Aubin, Christian - In: Revue française d'économie : RFE 10 (1995) 3, pp. 3-12
Persistent link: https://www.econbiz.de/10001198324
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The direct investment tax initiatives of the European Community : special issue
In: Intertax : international tax review (1990), pp. 408-519
Persistent link: https://www.econbiz.de/10001103458
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Can capital income taxes survive in open economies?
Gordon, Roger H. - In: The journal of finance : the journal of the American … 47 (1992) 3, pp. 1159-1180
Persistent link: https://www.econbiz.de/10001132019