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Kapitaleinkommensbesteuerung. Eine Analyse der intertemporalen internationalen und intersektoralen Allokationswirkungen

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  • Sinn, Hans-Werner

Abstract

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Suggested Citation

  • Sinn, Hans-Werner, 1985. "Kapitaleinkommensbesteuerung. Eine Analyse der intertemporalen internationalen und intersektoralen Allokationswirkungen," Monograph, Mohr Siebeck, Tübingen, edition 1, number urn:isbn:9783163448278.
    • Handle: RePEc:mhr:mhrmon:urn:isbn:9783163448278
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    Citations

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    Cited by:

    1. Siemers, Lars-H. R. & Zöller, Daniel, 2006. "Das Übergangsmodell der Einfachsteuer: Eine Effiziente Unternehmensbesteuerung?," MPRA Paper 757, University Library of Munich, Germany.
    2. Melle Marco C., 2015. "Begünstigungen und Schranken in der europäischen Unternehmensbesteuerung – eine evolutorisch-ökonomische Sicht / Preferential treatments and barriers in the European company taxation – an evolutionary," ORDO. Jahrbuch für die Ordnung von Wirtschaft und Gesellschaft, De Gruyter, vol. 66(1), pages 115-146, January.
    3. Stefan Bach, 1997. "Reform der Unternehmensbesteuerung," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 66(3/4), pages 329-351.
    4. Harhoff, Dietmar, 1994. "Zur steuerlichen Behandlung von Forschungs- und Entwicklungsaufwendungen: Eine internationale Bestandsaufnahme," ZEW Dokumentationen 94-02, ZEW - Leibniz Centre for European Economic Research.
    5. Genser, Bernd, 1990. "Do international tax relations impede a shift towards expenditure taxation?," Discussion Papers, Series II 108, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    6. Caren Sureth, 2002. "Partially Irreversible Investment Decisions and Taxation under Uncertainty: A Real Option Approach," German Economic Review, Verein für Socialpolitik, vol. 3(2), pages 185-221, May.
    7. Rumpf, Dominik, 2013. "Zinsbereinigung bei der Dualen Einkommensteuer," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 32, number urn:isbn:9783161528699, May.
    8. Rumpf, Dominik, 2008. "Zinsbereinigung des Eigenkapitals im internationalen Steuerwettbewerb: Eine kostengünstige Alternative zu Thin Capitalization Rules?," arqus Discussion Papers in Quantitative Tax Research 48, arqus - Arbeitskreis Quantitative Steuerlehre.
    9. Christina Elschner & Jost H. Heckemeyer & Christoph Spengel, 2011. "Besteuerungsprinzipien und effektive Unternehmenssteuerbelastungen in der Europäischen Union: Regelt sich die EU‐weite Steuerharmonisierung von selbst?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 12(1), pages 47-71, February.
    10. repec:awi:wpaper:0459 is not listed on IDEAS
    11. Utikal, Claudia, 1991. "Die Auswirkungen von nationalen Steuerreformmaßnahmen auf den internationalen Kapitalverkehr," Discussion Papers, Series II 133, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".

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