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Volumn 8, Issue 4, 2001, Pages 471-484

Fundamental tax reform in the Netherlands

Author keywords

Capital gains taxation; Capital income taxation; Tax reform; Wealth tax

Indexed keywords


EID: 0042371963     PISSN: 09275940     EISSN: None     Source Type: Journal    
DOI: 10.1023/A:1011287428702     Document Type: Article
Times cited : (25)

References (20)
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    • (1988) Brookings Papers on Economic Activity , pp. 595-631
    • Auerbach, A.J.1
  • 3
    • 0002566006 scopus 로고
    • The deadweight loss from 'non-neutral' capital income taxation
    • Auerbach, A. J. (1989). "The Deadweight Loss from 'Non-neutral' Capital Income Taxation." Journal of Public Economics 40, 1-36.
    • (1989) Journal of Public Economics , vol.40 , pp. 1-36
    • Auerbach, A.J.1
  • 4
    • 0000529355 scopus 로고
    • Retrospective capital gains taxation
    • Auerbach, A. J. (1991). "Retrospective Capital Gains Taxation." American Economic Review 81, 167-178.
    • (1991) American Economic Review , vol.81 , pp. 167-178
    • Auerbach, A.J.1
  • 8
    • 0043249158 scopus 로고
    • Fixing realization accounting: Symmetry, consistency and correctness in the taxation of financial instruments
    • Bradford, D. F. (1995). "Fixing Realization Accounting: Symmetry, Consistency and Correctness in the Taxation of Financial Instruments." New York University Tax Law Review 50, 731-784.
    • (1995) New York University Tax Law Review , vol.50 , pp. 731-784
    • Bradford, D.F.1
  • 10
    • 3543042235 scopus 로고    scopus 로고
    • Taxing capital income in the nordic countries: A model for the European union?
    • S. Cnossen (ed.), Ch. 8. Oxford University Press
    • Cnossen, S. (2000). "Taxing Capital Income in the Nordic Countries: A Model for the European Union?" in S. Cnossen (ed.), Taxing Capital Income in the European Union: Issues and Options for Reform, Ch. 8. Oxford University Press.
    • (2000) Taxing Capital Income in the European Union: Issues and Options for Reform
    • Cnossen, S.1
  • 12
    • 0041746332 scopus 로고    scopus 로고
    • Saving the income tax: An agenda for research
    • November 24
    • Halperin, D. (1997). "Saving the Income Tax: An Agenda for Research." Tax Notes, November 24, 967-977.
    • (1997) Tax Notes , pp. 967-977
    • Halperin, D.1
  • 17
    • 84928449644 scopus 로고
    • Taxation without realization: A proposal for accrual taxation
    • Shakov, D. J. (1986). "Taxation without Realization: A Proposal for Accrual Taxation." University of Pennsylvania Law Review 135, 1111-1186.
    • (1986) University of Pennsylvania Law Review , vol.135 , pp. 1111-1186
    • Shakov, D.J.1
  • 19
    • 34249769943 scopus 로고
    • From the global income tax to the dual income tax: Recent tax reforms in the nordic countries
    • Sørensen, P. B. (1994). "From the Global Income Tax to the Dual Income Tax: Recent Tax Reforms in the Nordic Countries." International Tax and Public Finance 1, 57-79.
    • (1994) International Tax and Public Finance , vol.1 , pp. 57-79
    • Sørensen, P.B.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.