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Generalized Cash Flow Taxation
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Cited by:
- Michael P. Devereux & Peter Birch Sørensen, 2006. "The Corporate Income Tax: international trends and options for fundamental reform," European Economy - Economic Papers 2008 - 2015 264, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
- Peter Birch Sørensen, 2010. "Dual Income Taxes: A Nordic Tax System," Chapters, in: Iris Claus & Norman Gemmell & Michelle Harding & David White (ed.), Tax Reform in Open Economies, chapter 5, Edward Elgar Publishing.
- Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," EPRU Working Paper Series 06-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- 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.
- Alworth, Julian & Arachi, Giampaolo & Hamaui, Rony, 2003. ""What's Come to Perfection Perishes*": Adjusting Capital Gains Taxation in Italy," National Tax Journal, National Tax Association;National Tax Journal, vol. 56(1), pages 197-219, March.
- David F. Bradford, 2003.
"The X Tax in the World Economy,"
Working Papers
109, Princeton University, Department of Economics, Center for Economic Policy Studies..
- David Bradford, 2004. "The X Tax in the World Economy," CESifo Working Paper Series 1264, CESifo.
- David F. Bradford, 2004. "The X Tax in the World Economy," NBER Working Papers 10676, National Bureau of Economic Research, Inc.
- George R. Zodrow, 2019.
"Should Capital Income Be Subject to Consumption-Based Taxation?,"
World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 5, pages 131-168,
World Scientific Publishing Co. Pte. Ltd..
- George R. Zodrow, 2007. "Should Capital Income be Subject to Consumption-Based Taxation?," Working Papers 0715, Oxford University Centre for Business Taxation.
- Jacob, Martin, 2011. "Tax Regimes and Capital Gains Realizations," Working Paper Series, Center for Fiscal Studies 2011:9, Uppsala University, Department of Economics.
- Auerbach, Alan J., 2006.
"The Choice between Income and Consumption Taxes: A Primer,"
Department of Economics, Working Paper Series
qt9q85f6qz, Department of Economics, Institute for Business and Economic Research, UC Berkeley.
- Auerbach, Alan J., 2006. "The Choice between Income and Consumption Taxes: A Primer," Berkeley Olin Program in Law & Economics, Working Paper Series qt9q85f6qz, Berkeley Olin Program in Law & Economics.
- Alan J. Auerbach, 2006. "The Choice Between Income and Consumption Taxes: A Primer," NBER Working Papers 12307, National Bureau of Economic Research, Inc.
- Peter Birch Sørensen, 2003. "Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal," CESifo Working Paper Series 1036, CESifo.
- Matteo Bizzarri & Daniele d'Arienzo, 2023.
"The social value of overreaction to information,"
CSEF Working Papers
690, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
- Matteo Bizzarri & Daniele d'Arienzo, 2024. "The social value of overreaction to information," Papers 2403.08532, arXiv.org.
- Kopczuk, Wojciech & Alstadsæter, Annette & Jacob, Martin & Telle, Kjetil, 2016. "Accounting for Business Income in Measuring Top Income Shares: Integrated Accrual Approach Using Individual and Firm Data from," CEPR Discussion Papers 11671, C.E.P.R. Discussion Papers.
- Annette Alstadsæter & Martin Jacob & Wojciech Kopczuk & Kjetil Telle, 2016.
"Accounting for Business Income in Measuring Top Income Shares: Integrated Accrual Approach Using Individual and Firm Data from Norway,"
NBER Working Papers
22888, National Bureau of Economic Research, Inc.
- Annette Alstadsæter & Martin Jacob & Wojciech Kopczuk & Kjetil Telle, 2016. "Accounting for business income in measuring top income shares. Integrated accrual approach using individual and firm data from Norway," Discussion Papers 837, Statistics Norway, Research Department.
- Tobias Lindhe & Jan Södersten, 2012.
"The Norwegian shareholder tax reconsidered,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(3), pages 424-441, June.
- Södersten, Jan & Lindhe, Tobias, 2010. "The Norwegian Shareholder Tax Reconsidered," Working Paper Series, Center for Fiscal Studies 2010:4, Uppsala University, Department of Economics.
- Södersten, Jan & Lindhe, Tobias, 2011. "The Norwegian Shareholder Tax Reconsidered," Working Paper Series 2011:6, Uppsala University, Department of Economics.
- Lachmund, Andreas & Kiesewetter, Dirk, 2004.
"Wirkungen einer Abgeltungssteuer auf Investitionsentscheidungen und Kapitalstruktur von Unternehmen,"
Tübinger Diskussionsbeiträge
278, University of Tübingen, School of Business and Economics.
- Kiesewetter, Dirk & Lachmund, Andreas, 2004. "Wirkungen einer Abgeltungssteuer auf Investitionsentscheidungen und Kapitalstruktur von Unternehmen [Effects of a flat rate tax on investment decisions and capital structure of companies]," MPRA Paper 27177, University Library of Munich, Germany.
- Peter Sørensen, 2005. "Neutral Taxation of Shareholder Income," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(6), pages 777-801, November.
- Bradford, David F, 2003.
"Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(5), pages 591-610, September.
- David Bradford, 2003. "Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax," CESifo Working Paper Series 997, CESifo.
- David F. Bradford, 2003. "Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax," NBER Working Papers 9843, National Bureau of Economic Research, Inc.
- Francesco Menoncin & Paolo Panteghini, 2009.
"Retrospective Capital Gains Taxation in the Real World,"
CESifo Working Paper Series
2674, CESifo.
- Francesco Menoncin & Paolo Panteghini, 2009. "Retrospective Capital Gains taxation in the real world," Working Papers 0910, University of Brescia, Department of Economics.
- Dirk Kiesewetter & Rainer Niemann, 2002. "Neutral Taxation of Pension in a Comprehensive Income Tax," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 59(2), pages 227-248, May.
- Peter Birch Sørensen, 2006. "Dual Income Tax: Why and How?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 61(4), pages 559-586, February.
- Sijbren Cnossen & Lans Bovenberg, 2001.
"Fundamental Tax Reform in The Netherlands,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(4), pages 471-484, August.
- Sijbren Cnossen & Lans Bovenberg, 2000. "Fundamental Tax Reform in The Netherlands," CESifo Working Paper Series 342, CESifo.
- Francesco Menoncin & Paolo M. Panteghini, 2012. "Ex-Post Equivalence under Capital Gains Taxation," Economics Bulletin, AccessEcon, vol. 32(2), pages 1671-1679.
- Christoph Kuhn, 2018. "How local in time is the no-arbitrage property under capital gains taxes ?," Papers 1802.06386, arXiv.org, revised Sep 2018.
- Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," CESifo Working Paper Series 1793, CESifo.
- Peter Birch Sørensen, 2005. "Dual Income Taxation: Why and how?," CESifo Working Paper Series 1551, CESifo.
- Andrea Gamba & Gordon A. Sick & Carmen Aranda León, 2008. "Investment under Uncertainty, Debt and Taxes," Economic Notes, Banca Monte dei Paschi di Siena SpA, vol. 37(1), pages 31-58, February.
- Bjarne Jensen, 2009. "Valuation before and after tax in the discrete time, finite state no arbitrage model," Annals of Finance, Springer, vol. 5(1), pages 91-123, January.
- Siemers, Lars-H. R. & Zöller, Daniel, 2011. "Change-over within little scope: On the decision neutrality of recent tax reform proposals," MPRA Paper 27943, University Library of Munich, Germany.
- Syed M. Ahsan & Panagiotis Tsigaris, 2003. "Choice of Tax Base Revisited: Cash Flow vs. Prepayment Approaches to Consumption Taxation," CESifo Working Paper Series 983, CESifo.
- Peter Birch Sørensen, 2003. "Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal," EPRU Working Paper Series 03-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Shari Spiegel, 2007. "Macroeconomics and Growth Policies," Policy Notes 1, United Nations, Department of Economics and Social Affairs.
- Schindler, Dirk & Hilgers, Bodo, 2002. "Shall We Tax the Risk Premium?," CoFE Discussion Papers 02/17, University of Konstanz, Center of Finance and Econometrics (CoFE).
- Ey, 2015. "Experiences with cash-flow taxation and prospects. Final report," Taxation Papers 55, Directorate General Taxation and Customs Union, European Commission.