Works matching DE "CAPITAL levy"

Results: 494

Use It or Lose It: Efficiency and Redistributional Effects of Wealth Taxation*.

Published in:

Quarterly Journal of Economics, 2023, v. 138, n. 2, p. 835, doi. 10.1093/qje/qjac047

By:

Guvenen, Fatih;
Kambourov, Gueorgui;
Kuruscu, Burhan;
Ocampo, Sergio;
Chen, Daphne

Publication type:

Article

CAPITAL TAXATION DURING THE U.S. GREAT DEPRESSION.

Published in:

Quarterly Journal of Economics, 2012, v. 127, n. 3, p. 1515, doi. 10.1093/qje/qjs022

By:

McGrattan, Ellen R.

Publication type:

Article

Growth in the Shadow of Expropriation*.

Published in:

Quarterly Journal of Economics, 2011, v. 126, n. 2, p. 651, doi. 10.1093/qje/qjr015

By:

Aguiar, Mark;
Amador, Manuel

Publication type:

Article

OPTIMAL FISCAL POLICY WITH REDISTRIBUTION.

Published in:

Quarterly Journal of Economics, 2007, v. 122, n. 3, p. 925, doi. 10.1162/qjec.122.3.925

By:

Werning, Iván

Publication type:

Article

Introduction to the special issue for the 2023 IIPF congress: "Behavioral public finance".

Published in:

International Tax & Public Finance, 2024, v. 31, n. 6, p. 1461, doi. 10.1007/s10797-024-09863-8

By:

Agrawal, David R.;
Davies, Ronald B.;
Riedel, Nadine

Publication type:

Article

Optimal fiscal policy under finite planning horizons.

Published in:

International Tax & Public Finance, 2024, v. 31, n. 6, p. 1550, doi. 10.1007/s10797-024-09845-w

By:

Jung, Euiyoung;
Lee, Chul-In

Publication type:

Article

Gendered taxes: the interaction of tax policy with gender equality.

Published in:

International Tax & Public Finance, 2024, v. 31, n. 5, p. 1413, doi. 10.1007/s10797-024-09829-w

By:

Coelho, Maria;
Davis, Aieshwarya;
Klemm, Alexander;
Osorio-Buitron, Carolina

Publication type:

Article

Optimal dynamic nonlinear income taxation with wage regulations.

Published in:

International Tax & Public Finance, 2024, v. 31, n. 4, p. 1009, doi. 10.1007/s10797-023-09789-7

By:

Chen, Yunmin

Publication type:

Article

Tax competition and harmonization where tastes for public goods differ.

Published in:

International Tax & Public Finance, 2024, v. 31, n. 4, p. 953, doi. 10.1007/s10797-023-09781-1

By:

Abidi, Zineb;
Taugourdeau, Emmanuelle

Publication type:

Article

Government size and automation.

Published in:

International Tax & Public Finance, 2024, v. 31, n. 3, p. 780, doi. 10.1007/s10797-024-09833-0

By:

Casas, Pablo;
Torres, José L.

Publication type:

Article

On the incentive compatibility of universal adoption of destination-based cash flow taxation.

Published in:

International Tax & Public Finance, 2023, v. 30, n. 6, p. 1576, doi. 10.1007/s10797-022-09766-6

By:

Bond, Eric W.;
Gresik, Thomas A.

Publication type:

Article

Ad valorem versus unit taxes on capital in a dynamic stochastic general equilibrium model.

Published in:

International Tax & Public Finance, 2023, v. 30, n. 6, p. 1435, doi. 10.1007/s10797-022-09764-8

By:

Chu, Shiou-Yen;
Wu, Tsaur-Chin

Publication type:

Article

Explaining the decline in the US labor share: taxation and automation.

Published in:

International Tax & Public Finance, 2023, v. 30, n. 6, p. 1481, doi. 10.1007/s10797-022-09755-9

By:

Heer, Burkhard;
Irmen, Andreas;
Süssmuth, Bernd

Publication type:

Article

Tax competition and tax base equalization in the presence of multiple tax instruments.

Published in:

International Tax & Public Finance, 2022, v. 29, n. 5, p. 1213, doi. 10.1007/s10797-021-09703-z

By:

Matsumoto, Mutsumi

Publication type:

Article

Investor asset valuation under a wealth tax and a capital income tax.

Published in:

International Tax & Public Finance, 2022, v. 29, n. 4, p. 873, doi. 10.1007/s10797-021-09691-0

By:

Bjerksund, Petter;
Schjelderup, Guttorm

Publication type:

Article

Taxing capital and labor when both factors are imperfectly mobile internationally.

Published in:

International Tax & Public Finance, 2022, v. 29, n. 1, p. 147, doi. 10.1007/s10797-021-09663-4

By:

d'Albis, Hippolyte;
Bénassy-Quéré, Agnès

Publication type:

Article

Tax competition and club goods.

Published in:

International Tax & Public Finance, 2022, v. 29, n. 1, p. 110, doi. 10.1007/s10797-021-09658-1

By:

Claveres, Guillaume

Publication type:

Article

Fiscal shocks and spillovers in a dynamic two-country model.

Published in:

International Tax & Public Finance, 2022, v. 29, n. 1, p. 53, doi. 10.1007/s10797-020-09651-0

By:

Li, Jingchao

Publication type:

Article

Labor market frictions, capital, taxes and employment.

Published in:

International Tax & Public Finance, 2021, v. 28, n. 6, p. 1329, doi. 10.1007/s10797-020-09649-8

By:

Lee, Kangoh

Publication type:

Article

Taxing telecommunications in developing countries.

Published in:

International Tax & Public Finance, 2021, v. 28, n. 1, p. 248, doi. 10.1007/s10797-020-09621-6

By:

Matheson, Thornton;
Petit, Patrick

Publication type:

Article

Demographics and competition for capital in political economy.

Published in:

International Tax & Public Finance, 2020, v. 27, n. 4, p. 865, doi. 10.1007/s10797-019-09587-0

By:

Morita, Tadashi;
Sato, Yasuhiro;
Yamamoto, Kazuhiro

Publication type:

Article

Decentralization with porous borders: public production in a federation with tax competition and spillovers.

Published in:

International Tax & Public Finance, 2020, v. 27, n. 3, p. 606, doi. 10.1007/s10797-019-09572-7

By:

Armbruster, Stephanie;
Hintermann, Beat

Publication type:

Article

Is capital taxation always harmful for economic growth?

Published in:

International Tax & Public Finance, 2019, v. 26, n. 4, p. 758, doi. 10.1007/s10797-019-09530-3

By:

Kate, Fabian ten;
Milionis, Petros

Publication type:

Article

Capital taxation, investment, growth, and welfare.

Published in:

International Tax & Public Finance, 2018, v. 25, n. 2, p. 325, doi. 10.1007/s10797-017-9454-3

By:

Bösenberg, Simon;
Egger, Peter;
Zoller-Rydzek, Benedikt

Publication type:

Article

Is capital back? The role of land ownership and savings behavior.

Published in:

International Tax & Public Finance, 2018, v. 25, n. 5, p. 1252, doi. 10.1007/s10797-018-9486-3

By:

Franks, Max;
Klenert, David;
Schultes, Anselm;
Lessmann, Kai;
Edenhofer, Ottmar

Publication type:

Article

Tax competition and federal equalization schemes with decentralized leadership.

Published in:

International Tax & Public Finance, 2017, v. 24, n. 1, p. 164, doi. 10.1007/s10797-016-9402-7

By:

Silva, Emilson

Publication type:

Article

Do government preferences matter for tax competition?

Published in:

International Tax & Public Finance, 2016, v. 23, n. 2, p. 343, doi. 10.1007/s10797-015-9367-y

By:

Liu, Yongzheng

Publication type:

Article

Institutional quality and capital taxation.

Published in:

International Tax & Public Finance, 2016, v. 23, n. 1, p. 25, doi. 10.1007/s10797-014-9346-8

By:

Araujo, Luis;
Arvate, Paulo

Publication type:

Article

Catalysts for social insurance: education subsidies versus physical capital taxation.

Published in:

International Tax & Public Finance, 2015, v. 22, n. 2, p. 274, doi. 10.1007/s10797-014-9309-0

By:

Schindler, Dirk;
Yang, Hongyan

Publication type:

Article

Debt shifting in Europe.

Published in:

International Tax & Public Finance, 2014, v. 21, n. 3, p. 397, doi. 10.1007/s10797-012-9266-4

By:

Miniaci, R.;
Parisi, M.;
Panteghini, P.

Publication type:

Article

Asymmetric tax competition in the presence of lobbying.

Published in:

International Tax & Public Finance, 2014, v. 21, n. 1, p. 66, doi. 10.1007/s10797-012-9258-4

By:

Lai, Yu-Bong

Publication type:

Article

Asymmetric capital tax competition and choice of tax rate.

Published in:

International Tax & Public Finance, 2014, v. 21, n. 1, p. 50, doi. 10.1007/s10797-012-9257-5

By:

Kächelein, Holger

Publication type:

Article

Further analysis on leadership in tax competition: the role of capital ownership.

Published in:

International Tax & Public Finance, 2013, v. 20, n. 3, p. 474, doi. 10.1007/s10797-012-9238-8

By:

Ogawa, Hikaru

Publication type:

Article

Capital income taxation and risk taking under prospect theory.

Published in:

International Tax & Public Finance, 2012, v. 19, n. 4, p. 554, doi. 10.1007/s10797-012-9224-1

By:

Hlouskova, Jaroslava;
Tsigaris, Panagiotis

Publication type:

Article

Capital tax competition and social security.

Published in:

International Tax & Public Finance, 2012, v. 19, n. 6, p. 819, doi. 10.1007/s10797-011-9209-5

By:

Batina, Raymond

Publication type:

Article

Labor markets and capital tax competition.

Published in:

International Tax & Public Finance, 2012, v. 19, n. 2, p. 203, doi. 10.1007/s10797-011-9180-1

By:

Eichner, Thomas;
Upmann, Thorsten

Publication type:

Article

Endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax.

Published in:

International Tax & Public Finance, 2011, v. 18, n. 5, p. 495, doi. 10.1007/s10797-011-9170-3

By:

Akai, Nobuo;
Ogawa, Hikaru;
Ogawa, Yoshitomo

Publication type:

Article

Exemption vs. Credit Method in International Double Taxation Treaties.

Published in:

International Tax & Public Finance, 2004, v. 11, n. 6, p. 721, doi. 10.1023/B:ITAX.0000045328.78142.d9

By:

Dickescheid, Thomas

Publication type:

Article

Competition in Unit vs. Ad Valorem Taxes.

Published in:

International Tax & Public Finance, 2004, v. 11, n. 6, p. 763, doi. 10.1023/B:ITAX.0000045330.53417.1f

By:

Lockwood, Ben

Publication type:

Article

Fiscal Decentralization with Distortionary Taxation: Tiebout vs. Tax Competition.

Published in:

International Tax & Public Finance, 2004, v. 11, n. 2, p. 133, doi. 10.1023/B:ITAX.0000011397.47855.7c

By:

Brueckner, Jan

Publication type:

Article

Fiscal Policy and the Terms of Trade in an Analytical Two-Country Dynamic Model.

Published in:

International Tax & Public Finance, 2003, v. 10, n. 1, p. 25, doi. 10.1023/A:1022224928986

By:

Bianconi, Marcelo

Publication type:

Article

Residence-Based Capital Taxation in a Small Open Economy: Why Information is Voluntarily Exchanged and Why it is Not.

Published in:

International Tax & Public Finance, 2002, v. 9, n. 4, p. 465, doi. 10.1023/A:1016524221236

By:

Eggert, Wolfgang;
Kolmar, Martin

Publication type:

Article

Post-Hayekian socialism a la Burczak: Observations.

Published in:

Review of Austrian Economics, 2009, v. 22, n. 3, p. 289, doi. 10.1007/s11138-008-0061-5

By:

Rosser, J.;
Rosser, Marina

Publication type:

Article

Introduction to the Issue on Rise of Populism: Causes, Consequences and Policy Implications?

Published in:

EconPol Forum, 2024, v. 25, n. 2, p. 3

By:

Chang Woon Nam

Publication type:

Article

Darlehensverzicht – Begründung der Rückzahlungsforderung.

Published in:: FinanzRundschau, 2025, v. 107, n. 1, p. 44, doi. 10.9785/fr-2025-1070109
Publication type:: Article

Unionsrechtswidrigkeit der Besteuerung ausländischer Fonds nach dem InvStG 2004 – Verzinsung von unter Verstoß gegen Unionsrecht nicht erstatteter Kapitalertragsteuer.

Published in:: FinanzRundschau, 2024, v. 106, n. 20, p. 954, doi. 10.9785/fr-2024-1062006
Publication type:: Article

Titelei.

Published in:: 2023
Publication type:: Table of Contents

Besteuerung der Rückzahlung einer unter Nominalwert erworbenen Kapitalforderung.

Published in:: FinanzRundschau, 2023, v. 105, n. 21, p. 999, doi. 10.9785/fr-2023-1052111
Publication type:: Article

Titelei.

Published in:: 2023
Publication type:: Table of Contents

Genussrechtskapital in der Handels- und Steuerbilanz.

Published in:

FinanzRundschau, 2023, v. 105, n. 20, p. 913, doi. 10.9785/fr-2023-1052002

By:

Kahle, Holger;
Kopp, Nicolas

Publication type:

Article