Does Germany Collect Revenue from Taxing Capital Income?
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- Roger H. Gordon & Joel Slemrod, 1988. "Do We Collect Any Revenue from Taxing Capital Income?," NBER Chapters, in: Tax Policy and the Economy: Volume 2, pages 89-130, National Bureau of Economic Research, Inc.
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"Do we now collect any revenue from taxing capital income?,"
Journal of Public Economics, Elsevier, vol. 88(5), pages 981-1009, April.
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- Clemens Fuest & Alfons J. Weichenrieder & Alfons Weichenrieder, 2002. "Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates," CESifo Working Paper Series 781, CESifo.
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- Johannes Becker & Clemens Fuest, 2005. "Optimal Tax Policy when Firms are Internationally Mobile," CESifo Working Paper Series 1592, CESifo.
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- Alan J. Auerbach, 2006.
"The Future of Capital Income Taxation,"
Fiscal Studies, Institute for Fiscal Studies, vol. 27(4), pages 399-420, December.
- Auerbach, Alan J., 2006. "The Future of Capital Income Taxation," Berkeley Olin Program in Law & Economics, Working Paper Series qt90v90406, Berkeley Olin Program in Law & Economics.
- Auerbach, Alan J., 2006. "The Future of Capital Income Taxation," Department of Economics, Working Paper Series qt90v90406, Department of Economics, Institute for Business and Economic Research, UC Berkeley.
- Sijbren Cnossen, 2016. "Tackling Spillovers by Taxing Corporate Income in the European Union at Source," CESifo Working Paper Series 5790, CESifo.
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"S-based taxation under default risk,"
Journal of Public Economics, Elsevier, vol. 90(10-11), pages 1923-1937, November.
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- Paolo Panteghini, 2005. "S-Based Taxation under Default Risk," CESifo Working Paper Series 1496, CESifo.
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- Martin Gonzalez-Eiras & Dirk Niepelt, 2004. "Sustaining Social Security," 2004 Meeting Papers 199, Society for Economic Dynamics.
- Martin Gonzalez Eiras & Dirk Niepelt, 2004. "Sustaining Social Security," Working Papers 72, Universidad de San Andres, Departamento de Economia, revised Jun 2004.
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- Johannes Becker & Clemens Fuest, 2005. "Wie viel Aufkommen kostet die Einführung eines Konsumsteuersystems? Weniger als 1% des BIP," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 58(03), pages 23-25, February.
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More about this item
Keywords
cash flow tax; tax revenue effects; effective taxation of capital income;All these keywords.
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2005-08-13 (Accounting and Auditing)
- NEP-FMK-2005-08-13 (Financial Markets)
- NEP-PBE-2005-08-13 (Public Economics)
- NEP-PUB-2005-08-13 (Public Finance)
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