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Volumn 26, Issue 4, 2005, Pages 491-511

Does Germany collect revenue from taxing the normal return to capital?

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EID: 28844458067     PISSN: 01435671     EISSN: None     Source Type: Journal    
DOI: 10.1111/j.1475-5890.2005.00021.x     Document Type: Article
Times cited : (9)

References (18)
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    • Becker, J.1    Fuest, C.2
  • 2
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  • 4
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    • Devereux, M.1    Griffith, R.2    Klemm, A.3
  • 5
    • 34248197118 scopus 로고    scopus 로고
    • Measuring taxes on income from capital: Evidence from the UK
    • P. B. Sørensen (ed.), Cambridge, MA: MIT Press
    • _ and Klemm, A. (2004), 'Measuring taxes on income from capital: evidence from the UK', in P. B. Sørensen (ed.), Measuring the Tax Burden on Capital and Labor, Cambridge, MA: MIT Press.
    • (2004) Measuring the Tax Burden on Capital and Labor
    • Klemm, A.1
  • 7
    • 3142773520 scopus 로고    scopus 로고
    • Tax competition and profit shifting: On the relationship between personal and corporate tax rates
    • Fuest, C. and Weichenrieder, A. J. (2002), 'Tax competition and profit shifting: on the relationship between personal and corporate tax rates', Ifo Studien, vol. 48, pp. 611-32.
    • (2002) Ifo Studien , vol.48 , pp. 611-632
    • Fuest, C.1    Weichenrieder, A.J.2
  • 9
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    • P. B. Sørensen (ed.), Cambridge, MA: MIT Press
    • _, _ and Slemrod, J. (2004a), 'A new summary measure of the effective tax rates on investment', in P. B. Sørensen (ed.), Measuring the Tax Burden on Capital and Labor, Cambridge, MA: MIT Press.
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    • Slemrod, J.1
  • 10
    • 0345490629 scopus 로고    scopus 로고
    • Do we now collect any revenue from taxing capital income?
    • _, _ and _ (2004b), 'Do we now collect any revenue from taxing capital income?', Journal of Public Economics, vol. 88, pp. 981-1009.
    • (2004) Journal of Public Economics , vol.88 , pp. 981-1009
  • 11
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    • Do we collect any revenue from taxing capital income?
    • L. H. Summers (ed.), Cambridge, MA: MIT Press
    • _ and Slemrod, J. (1988), 'Do we collect any revenue from taxing capital income?', in L. H. Summers (ed.), Tax Policy and the Economy, vol. 2, Cambridge, MA: MIT Press.
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  • 12
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    • The concept of income
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    • Haig, R. M. (1921), 'The concept of income', in R. M. Haig (ed.), The Federal Income Tax, New York, NY: Columbia University Press.
    • (1921) The Federal Income Tax
    • Haig, R.M.1
  • 17
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    • Der Einkommensbegriff und die Einkommensteuergesetze
    • Schanz, G. (1896), 'Der Einkommensbegriff und die Einkommensteuergesetze', Finanzarchiv, vol. 13, pp. 1-87.
    • (1896) Finanzarchiv , vol.13 , pp. 1-87
    • Schanz, G.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.