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Kapitalertragsbesteuerung und Kapitalkosten

  • Dominik Rumpf
  • Wolfgang Wiegard
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    File URL: http://hdl.handle.net/10.1111/j.1468-2516.2012.00372.x
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    Article provided by Verein für Socialpolitik in its journal Perspektiven der Wirtschaftspolitik.

    Volume (Year): 13 (2012)
    Issue (Month): 1-2 (02)
    Pages: 52-81

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    Handle: RePEc:bla:perwir:v:13:y:2012:i:1-2:p:52-81
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    1. Börsch-Supan, Axel & Reil-Held, Anette & Schunk, Daniel, 2006. "Das Sparverhalten deutscher Haushalte: Erste Erfahrungen mit der Riester-Rente," Sonderforschungsbereich 504 Publications 07-15, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim.
    2. Michael Keen & Alexander Klemm & Victoria Perry, 2010. "Tax and the Crisis," Fiscal Studies, Institute for Fiscal Studies, vol. 31(1), pages 43-79, 03.
    3. Homburg, Stefan & Houben, Henriette & Maiterth, Ralf, 2008. "Optimale Eigenfinanzierung der Personenunternehmen nach der Unternehmensteuerreform 2008/2009," EconStor Open Access Articles, ZBW - German National Library of Economics, pages 29-47.
    4. Alfons Weichenrieder & Tina Klautke, 2008. "Taxes and the Efficiency Costs of Capital Distortions," CESifo Working Paper Series 2431, CESifo Group Munich.
    5. Dirk Kiesewetter & Kristin Schönemann, 2011. "Der Einfluss von Steuern und Subventionen auf die Rendite fremd‐ und selbst genutzter Wohnimmobilien in Deutschland," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 12(2), pages 104-131, 05.
    6. Christian Pfarr & Udo Schneider, 2011. "Anreizeffekte und Angebotsinduzierung im Rahmen der Riester‐Rente: Eine empirische Analyse geschlechts‐ und sozialisationsbedingter Unterschiede," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 12(1), pages 27-46, 02.
    7. Giacomo Corneo & Matthias Keese & Carsten Schröder, 2009. "The Riester Scheme and Private Savings: An Empirical Analysis based on the German SOEP," Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, Duncker & Humblot, Berlin, vol. 129(2), pages 321-332.
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