| Journal Article |
File Downloads |
Abstract Views |
| Last month |
3 months |
12 months |
Total |
Last month |
3 months |
12 months |
Total |
| A minimum corporate tax rate would be harmful for both high and low tax countries |
0 |
1 |
1 |
1 |
0 |
1 |
1 |
1 |
| A theory of user-fee competition |
1 |
3 |
9 |
28 |
1 |
4 |
22 |
80 |
| Beschäftigungs- und Finanzierungswirkungen des Bürgergeldkonzepts von Dieter Althaus |
4 |
7 |
7 |
7 |
8 |
13 |
14 |
14 |
| Can Corporate-personal Tax Integration Survive in Open Economies?. Lessons from the German Tax Reform |
0 |
0 |
0 |
0 |
2 |
5 |
28 |
95 |
| Can Tax Coordination Work? |
0 |
0 |
0 |
0 |
5 |
9 |
33 |
97 |
| Can regional policy in a federation improve economic efficiency? |
0 |
1 |
5 |
34 |
1 |
2 |
17 |
98 |
| Corporate Taxes in the European Union |
7 |
14 |
42 |
85 |
11 |
19 |
70 |
139 |
| Corporate tax policy, foreign firm ownership and thin capitalization |
0 |
2 |
12 |
61 |
2 |
7 |
31 |
225 |
| Der Kölner Kombilohn für den Niedriglohnsektor |
1 |
2 |
2 |
2 |
2 |
6 |
7 |
7 |
| Does Germany collect revenue from taxing the normal return to capital? |
0 |
0 |
0 |
0 |
0 |
0 |
20 |
92 |
| Does a Simpler Income Tax Yield More Equity and Efficiency? |
0 |
0 |
3 |
3 |
3 |
3 |
13 |
13 |
| Economic integration and tax policy with endogenous foreign firm ownership |
0 |
0 |
5 |
28 |
0 |
1 |
11 |
73 |
| Efficiency wages, employment, and the marginal income-tax rate: A note |
0 |
0 |
2 |
2 |
1 |
1 |
5 |
5 |
| Experience Rating of Unemployment Insurance in the US: A Model for Europe? |
1 |
2 |
2 |
2 |
1 |
3 |
3 |
3 |
| Experience Rating versus Employment Protection Laws in a Model where Firms Monitor Workers |
0 |
0 |
6 |
23 |
1 |
1 |
18 |
110 |
| Fiscal Competition and the Efficiency of Public Input Provision with Asymmetic Jurisdictions |
0 |
0 |
0 |
0 |
0 |
0 |
8 |
44 |
| Führt Steuervereinfachung zu einer „gerechteren” Einkommensverteilung? Eine empirische Analyse für Deutschland |
1 |
2 |
3 |
11 |
1 |
2 |
7 |
49 |
| How would the introduction of an EU-wide formula apportionment affect the distribution and size of the corporate tax base? An analysis based on German multinationals |
1 |
1 |
11 |
26 |
5 |
10 |
36 |
74 |
| How would the introduction of an EU-wide formula apportionment affect the distribution and size of the corporate tax base? An analysis based on German multinationals |
0 |
1 |
3 |
12 |
1 |
5 |
13 |
40 |
| Immigration and skill formation in unionised labour markets |
0 |
0 |
9 |
24 |
0 |
4 |
21 |
88 |
| Is a flat tax reform feasible in a grown-up democracy of Western Europe? A simulation study for Germany |
0 |
5 |
16 |
20 |
5 |
12 |
38 |
48 |
| Is tax progression really good for employment? A model with endogenous hours of work |
0 |
2 |
9 |
46 |
1 |
4 |
18 |
94 |
| Is the Local Business Tax a User Tax? - An Empirical Investigation for Germany |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
1 |
| Ist Deutschland Hoch- oder Niedrigsteuerland? Der Versuch einer Synthese* |
0 |
3 |
6 |
31 |
0 |
5 |
14 |
94 |
| Konsumgutscheine, Steuer- und Zinssenkungen, Hilfspaket für die Automobilbranche: Sind das geeignete Mittel gegen die Rezession? |
1 |
4 |
4 |
4 |
4 |
12 |
12 |
12 |
| Labor and capital income taxation, fiscal competition, and the distribution of wealth |
0 |
0 |
1 |
19 |
0 |
0 |
5 |
57 |
| Observable Depreciation Deductions and the Effective Marginal Tax Burden on Investment |
2 |
3 |
3 |
3 |
2 |
4 |
17 |
17 |
| Second-Best Pollution Taxes: An Analytical Framework and Some New Results |
0 |
0 |
0 |
0 |
3 |
3 |
13 |
191 |
| Steuer- und Abgabensenkungen jetzt? |
0 |
0 |
4 |
5 |
1 |
1 |
14 |
17 |
| Steuerausfälle - Defizite: Sind Steuererhöhungen unumgänglich? |
0 |
1 |
1 |
1 |
0 |
2 |
2 |
2 |
| Steuerpolitische Perspektiven der Unternehmensteuerreform 2008 |
0 |
0 |
14 |
55 |
1 |
2 |
32 |
125 |
| Tax Competition and Tax Coordination in a Median Voter Model |
1 |
1 |
3 |
23 |
3 |
4 |
9 |
53 |
| Tax Competition and Tax Coordination in a Median Voter Model |
0 |
0 |
3 |
50 |
1 |
2 |
8 |
138 |
| Tax Coordination and Unemployment |
0 |
0 |
7 |
45 |
1 |
2 |
12 |
102 |
| Tax Progression and Human Capital in Imperfect Labour Markets |
0 |
0 |
8 |
14 |
0 |
0 |
13 |
46 |
| Temporary Layoffs and Unemployment Insurance: Is Experience Rating Desirable? |
1 |
1 |
6 |
28 |
8 |
15 |
58 |
139 |
| The Effect of Income Shifting on the Efficiency Properties of Consumption-Tax Systems |
0 |
0 |
0 |
0 |
2 |
5 |
22 |
104 |
| The European Commission's proposal for a common consolidated corporate tax base |
3 |
3 |
3 |
3 |
4 |
4 |
4 |
4 |
| The Political Economy of Tax Coordination as a Bargaining Game between Bureaucrats and Politicians |
0 |
0 |
4 |
26 |
1 |
2 |
10 |
71 |
| Unternehmensteuerreform: Welche Wirkungen sind zu erwarten? |
1 |
2 |
3 |
3 |
1 |
4 |
5 |
5 |
| Wage bargaining, labor-tax progression, and welfare |
0 |
0 |
6 |
6 |
0 |
0 |
9 |
11 |
| Welfare effects of immigration in a dual labor market |
2 |
4 |
18 |
63 |
2 |
5 |
28 |
199 |
| Why Capital Income Taxes Survive in Open Economies: The Role of Multinational Firms |
0 |
1 |
6 |
22 |
1 |
4 |
13 |
123 |
| Why do countries combine the exemption system for the taxation of foreign profits with domestic double taxation relief? |
1 |
2 |
6 |
40 |
2 |
4 |
33 |
167 |
| Why do governments subsidise investment and not employment? |
0 |
0 |
3 |
22 |
0 |
0 |
5 |
61 |
| Why do governments use closed ended subsidies to support entrepreneurial investment? |
0 |
0 |
3 |
13 |
0 |
0 |
6 |
41 |
| Why is the corporate tax rate lower than the personal tax rate?: The role of new firms |
0 |
1 |
4 |
30 |
0 |
1 |
9 |
80 |
| Why is there Corporate Taxation? The Role of Limited Liability Revisited |
0 |
0 |
4 |
17 |
1 |
2 |
7 |
31 |
| Why is there so little tax coordination? The role of majority voting and international tax evasion |
0 |
0 |
1 |
28 |
1 |
1 |
3 |
70 |
| Wie viel Aufkommen kostet die Einführung eines Konsumsteuersystems? Weniger als 1% des BIP |
1 |
2 |
2 |
2 |
3 |
5 |
5 |
5 |
| Zur Koordinierung der Unternehmensbesteuerung in Europa |
0 |
0 |
6 |
21 |
3 |
6 |
24 |
100 |
| Zuwanderungsgewinne bei unvollständigen Arbeitsmärkten? |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
| Total Journal Articles |
29 |
71 |
276 |
989 |
96 |
208 |
827 |
3,555 |
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