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kapitalertragsteuer

Reforming Capital Income Taxation

By Horst Siebert

Abgeltungsteuer

By Ellen Ashauer-Moll

Internationaler Steuerwettbewerb und Koordination der Steuersysteme

By Felix Brosius

Taxing capital income

By Henry J. Aaron,Leonard Burman,C. Eugene Steuerle

Time-consistent fiscal policy under heterogeneity

By Kōnstantinos Angelopulos

From creditor to debtor

By Ammendola, Giuseppe

Practical CGT

By C. P. Cretton

Besteuerung privater Kapitalanlagen

By Thorsten Do nges

Taxation of net wealth, capital transfers, and capital gains of individuals

By C. T. Sandford

L' imposizione dei capital gains in Svizzera e in alcuni importanti stati esteri

By Andrea Pedroli

The economic effects of taxing capital income

By Jane Gravelle