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Publications

by members of

Norwegian Center for Taxation
Norges Handelshøyskole (NHH)
Bergen, Norway

(Norwegian School of Economics)

These are publications listed in RePEc written by members of the above institution who are registered with the RePEc Author Service. Thus this compiles the works all those currently affiliated with this institution, not those affilated at the time of publication. List of registered members. Register yourself. Citation analysis. This page is updated in the first days of each month.
| Working papers | Journal articles | Books |

Working papers

2024

  1. Casi, Elisa & Lisowsky, Petro & Stage, Barbara M. B. & Todtenhaupt, Maximilian, 2024. "Business model digitalization, competition, and tax savings," Discussion Papers 2024/6, Norwegian School of Economics, Department of Business and Management Science.

2023

  1. Casi, Elisa & Mardan, Mohammed & Stage, Barbara M. B., 2023. "Citizenship/Residence by Investment and Digital Nomad Visas: The Golden Era of Individual Tax Evasion and Avoidance?," Discussion Papers 2023/12, Norwegian School of Economics, Department of Business and Management Science.
  2. Alstadsæter, Annette & Casi, Elisa & Miethe, Jakob & Stage, Barbara M. B., 2023. "Lost in Information: National Implementation of Global Tax Agreements," Discussion Papers 2023/22, Norwegian School of Economics, Department of Business and Management Science, revised 20 Feb 2024.

2022

  1. Casi, Elisa & Gavrilova, Evelina & Murphy, David & Zoutman, Floris, 2022. "Welfare Effect of Closing Loopholes in the Dividend-Withholding Tax: The Case of Cum-cum and Cum-ex Transactions," Discussion Papers 2022/7, Norwegian School of Economics, Department of Business and Management Science.

2021

  1. Rishi R. Sharma & Joel Slemrod & Michael Stimmelmayr, 2021. "Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property," CESifo Working Paper Series 9262, CESifo.
  2. Marianna Marino & Kinga B. Tchorzewska & Pierpaolo Parrotta, 2021. "The Direct and Indirect Effects of Environmental Investment Subsidies on Green Investment," Post-Print halshs-03564256, HAL.

2020

  1. Giacomo Valletta & Marianna Marino & Pierpaolo Parrotta & Davide Sala, 2020. "Dieselgate effect and its source of heterogeneity across countries," Post-Print hal-03564891, HAL.
  2. Annabelle Jochem & Pierpaolo Parrotta & Giacomo Valletta, 2020. "The impact of the 2002 reform of the EU leniency program on cartel outcomes," Post-Print hal-03131313, HAL.

2019

  1. Casi, Elisa & Nenadic, Sara & Orlic, Mark Dinko & Spengel, Christoph, 2019. "A call to action: From evolution to revolution on the Common Reporting Standard," ZEW Discussion Papers 18-035, ZEW - Leibniz Centre for European Economic Research, revised 2019.
  2. Casi, Elisa & Spengel, Christoph & Stage, Barbara M. B., 2019. "Cross-border tax evasion after the common reporting standard: Game over?," ZEW Discussion Papers 18-036, ZEW - Leibniz Centre for European Economic Research, revised 2019.
  3. Marko Koethenbuerger & Federica Liberini & Michael Stimmelmayr, 2019. "(Un)Intended Effects of Preferential Tax Regimes: The Case of European Patent Boxes," EconPol Working Paper 29, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
  4. Fortuna Casoria & Marianna Marino & Pierpaolo Parrotta & Davide Sala, 2019. "Local Government and Innovation: the case of Italian provinces," Working Papers halshs-02278092, HAL.

2018

  1. Marko Köthenbürger & Mohammed Mardan & Michael Stimmelmayr, 2018. "Profit Shifting and Investment Effects: The Implications of Zero-Taxable Profits," CESifo Working Paper Series 6895, CESifo.
  2. Marko Köthenbürger & Federica Liberini & Michael Stimmelmayr, 2018. "Is it just Luring Reported Profit? The Case of European Patent Boxes," CESifo Working Paper Series 7061, CESifo.
  3. Mohammed Mardan & Michael Stimmelmayr, 2018. "Tax Competition between Developed, Emerging and Developing Countries - Same Same but Different?," CESifo Working Paper Series 7090, CESifo.
  4. Philipp Meinen & Pierpaolo Parrotta & Davide Sala & Erdal Yalcin, 2018. "Managers as Knowledge Carriers - Explaining Firms' Internationalization Success with Manager Mobility," CESifo Working Paper Series 7126, CESifo.

2017

  1. Mohammed Mardan & Michael Stimmelmayr, 2017. "Tax Revenue Losses through Cross-Border Loss Offset: An Insurmountable Hurdle for Formula Apportionment," CESifo Working Paper Series 6368, CESifo.
  2. Peter Egger & Michael Stimmelmayr, 2017. "Taxation and the Multinational Firm," CESifo Working Paper Series 6384, CESifo.
  3. Marianna Marino & Pierpaolo Parrotta & Giacomo Vallettaz, 2017. "Electricity (De)Regulation and Innovation," Working Papers of BETA 2017-33, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg.

2016

  1. Federica Liberini & Antonio Russo & Michael Stimmelmayr, 2016. "The Role of Toeholds and Capital Gains Taxes for Corporate Acquisition Strategies," CESifo Working Paper Series 6151, CESifo.
  2. Stimmelmayr, Michael & Koethenbuerger, Marko & Liberini, Federica, 2016. "Is it Luring Innovations or just Profit? The Case of European Patent Boxes," VfS Annual Conference 2016 (Augsburg): Demographic Change 145582, Verein für Socialpolitik / German Economic Association.
  3. Lalive, Rafael & Parrotta, Pierpaolo, 2016. "How Does Pension Eligibility Affect Labor Supply in Couples?," IZA Discussion Papers 10361, Institute of Labor Economics (IZA).
  4. Marianna Marino & Stéphane Lhuillery & Pierpaolo Parrotta & Davide Sala, 2016. "Additionality or crowding-out ? An overall evaluation of public R&D subsidy on private R&D expenditure," Post-Print hal-01507979, HAL.
  5. Pierpaolo Parrotta & Dario Pozzoli & Davide Sala, 2016. "Labor Diversity and Firm Exporting Behavior," Post-Print hal-01512884, HAL.
  6. Stefano Horst Baruffaldi & Marianna Marino & Pierpaolo Parrotta, 2016. "Self-employment, start-up incentives and political ideology," Post-Print hal-01512864, HAL.
  7. Marianna Marino & Pierpaolo Parrotta & Nina Smith, 2016. "Income Support Policy and Gender Difference in Self-Employment over Business Cycle," Post-Print hal-01512827, HAL.

2015

  1. Michael Stimmelmayr, 2015. "Investors' Portfolio Choice and Tax Reforms: The 2008 German Corporate Tax Reform Reconsidered," CESifo Working Paper Series 5311, CESifo.
  2. Florian Chatagny & Marko Köthenbürger & Michael Stimmelmayr, 2015. "Introducing an IP Licence Box in Switzerland: Quantifying the Effects," CESifo Working Paper Series 5450, CESifo.
  3. Marko Köthenbürger & Michael Stimmelmayr, 2015. "The Efficiency Costs of Dividend Taxation with Managerial Firms," CESifo Working Paper Series 5569, CESifo.
  4. Michael Stimmelmayr, 2015. "The Interaction of Direct and Indirect Taxes: The Prospects of Fiscal Devaluation," EcoMod2015 8629, EcoMod.
  5. Marianna Marino & Stéphane Lhuillery & Pierpaolo Parrotta & Davide Sala, 2015. "An overall evaluation of public R&D subsidy on private R&D expenditure in absence or in combination with R&D tax credit incentives," Post-Print hal-01508004, HAL.
  6. Marianna Marino & Pierpaolo Parrotta, 2015. "Self-Employment: Does Parental Cultural Diversity Matter?," Post-Print hal-01508003, HAL.
  7. Nina Smith & Pierpaolo Parrotta, 2015. "Why so few women on board of directors? Empirical evidence from Danish companies 1998-2010," Post-Print hal-01507895, HAL.

2014

  1. Marko Koethenbuerger & Michael Stimmelmayr, 2014. "Taxing multinationals in the presence of internal capital markets," Working Papers 1408, Oxford University Centre for Business Taxation.
  2. Bonoli, Giuliano & Lalive, Rafael & Oesch, Daniel & Turtschi, Nicolas & von Ow, Anna & Arni, Patrick & Parrotta, Pierpaolo, 2014. "L’impact des réseaux sociaux sur le retour à l’emploi des chômeurs (The impact of social networks on re-employment)," IZA Research Reports 60, Institute of Labor Economics (IZA).
  3. Marino, Marianna & Parrotta, Pierpaolo & Pozzoli, Dario, 2014. "Educational Diversity and Knowledge Transfers via Inter-Firm Labor Mobility," IZA Discussion Papers 8033, Institute of Labor Economics (IZA).
  4. Parrotta, Pierpaolo & Pozzoli, Dario & Sala, Davide, 2014. "Ethnic Diversity and Firms' Export Behavior," Discussion Papers on Economics 2/2014, University of Southern Denmark, Department of Economics.
  5. Merlino, Luca Paolo & Parrotta, Pierpaolo & Pozzoli, Dario, 2014. "Gender Differences in Sorting," Working Papers 01-2014, Copenhagen Business School, Department of Economics.
  6. Pierpaolo Parrotta & Dario Pozzoli & Pytlikova Mariola, 2014. "Labor Diversity and Firm Productivity?," Post-Print hal-01513969, HAL.

2013

  1. Marko Köthenbürger & Michael Stimmelmayr, 2013. "Corporate Deductibility Provisions and Managerial Incentives," CESifo Working Paper Series 4549, CESifo.
  2. Parrotta, Pierpaolo & Smith, Nina, 2013. "Female-Led Firms: Performance and Risk Attitudes," IZA Discussion Papers 7613, Institute of Labor Economics (IZA).
  3. Parrotta, Pierpaolo & Smith, Nina, 2013. "Why So Few Women on Boards of Directors? Empirical Evidence from Danish Companies 1997-2007," IZA Discussion Papers 7678, Institute of Labor Economics (IZA).
  4. Pierpaolo Parrotta & Marianna Marino & Nina Smith, 2013. "Gender Differences in Self-Employment over the Business Cycle," Post-Print hal-01514521, HAL.

2012

  1. Marianna Marino & Pierpaolo Parrotta & Dario Pozzoli, 2012. "Does Labor Diversity Promote Entrepreneurship?," Economics Working Papers 2012-04, Department of Economics and Business Economics, Aarhus University.
  2. Merlino, Luca Paolo & Parrotta, Pierpaolo & Pozzoli, Dario, 2012. "Assortative Matching and Gender," IZA Discussion Papers 6983, Institute of Labor Economics (IZA).
  3. Luca Paolo Merlino & Pierpaolo Parrotta & Dario Pozzoli, 2012. "Assortative Matching Gender," Working Papers ECARES ECARES 2012-040, ULB -- Universite Libre de Bruxelles.

2011

  1. Pierpaolo Parrotta & Dario Pozzoli & Mariola Pytlikova, 2011. "The Nexus between Labor Diversity and Firm's Innovation," Norface Discussion Paper Series 2011005, Norface Research Programme on Migration, Department of Economics, University College London.

2010

  1. Parrotta, Pierpaolo & Pozzoli, Dario & Pytlikova, Mariola, 2010. "Does Labor Diversity Affect Firm Productivity?," Working Papers 10-12, University of Aarhus, Aarhus School of Business, Department of Economics.
  2. Marino, Marianna & Parrotta, Pierpaolo & Sala, Davide, 2010. "New Perspectives on the Evaluation of Public R&D Funding," Working Papers 11-2, University of Aarhus, Aarhus School of Business, Department of Economics.

2009

  1. Michael Stimmelmayr, 2009. "Wage Inequality in Germany: Disentangling Demand and Supply Effects," CESifo Working Paper Series 2802, CESifo.
  2. Marko Köthenbürger & Michael Stimmelmayr, 2009. "Corporate Taxation and Corporate Governance," CESifo Working Paper Series 2881, CESifo.
  3. Michael STIMMELMAYR & Doina RADULESCU, 2009. "The Impact of the 2008 German Corporate Tax Reform: A Dynamic CGE Analysis," EcoMod2009 21500085, EcoMod.
  4. Andrzej TABEAU & Geert WOLTJER, 2009. "The Impact of Different Agricultural Labor Market Specifications on Agricultural Employment and Income Development under Different Agricultural Policies," EcoMod2009 21500086, EcoMod.
  5. Kyyrä, Tomi & Parrotta, Pierpaolo & Rosholm, Michael, 2009. "The Effect of Receiving Supplementary UI Benefits on Unemployment Duration," IZA Discussion Papers 3920, Institute of Labor Economics (IZA).
  6. Parrotta, Pierpaolo & Pozzoli, Daio, 2009. "The Effect of Learning by Hiring on Productivity," Working Papers 09-11, University of Aarhus, Aarhus School of Business, Department of Economics.

2008

  1. Doina Radulescu & Michael Stimmelmayr & Doina Maria Radulescu, 2008. "The Welfare Loss from Differential Taxation of Sectors in Germany," CESifo Working Paper Series 2423, CESifo.
  2. Michael STIMMELMAYR, 2008. "What Drives Wage Inequality?," EcoMod2008 23800137, EcoMod.

2006

  1. Doina Radulescu & Michael Stimmelmayr & Doina Maria Radulescu, 2006. "ACE vs. CBIT: Which is Better for Investment and Welfare?," CESifo Working Paper Series 1850, CESifo.
  2. Doina Radulescu & Michael Stimmelmayr & Doina Maria Radulescu, 2006. "Does Incorporation Matter? Quantifying the Welfare Loss of Non-Uniform Taxation across Sectors," ifo Working Paper Series 26, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
  3. Michael Stimmelmayr & Doina Radulescu, 2006. "Does Incorporation Matter? Quantifying the Welfare Loss of Non-uniform Taxation Across," EcoMod2006 272100088, EcoMod.

2005

  1. Doina Radulescu & Michael Stimmelmayr & Doina Maria Radulescu, 2005. "Implementing a Dual Income Tax in Germany: Effects on Investment and Welfare," ifo Working Paper Series 20, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.

Journal articles

2022

  1. Meinen, Philipp & Parrotta, Pierpaolo & Sala, Davide & Yalcin, Erdal, 2022. "Managers as knowledge carriers – Explaining firms’ internationalization success with manager mobility," Journal of International Economics, Elsevier, vol. 138(C).

2021

  1. Florian Dorn & Fuest Clemens & Florian Neumeier & Michael Stimmelmayr, 2021. "How Does Tax Relief Influence Economic Development and Tax Revenue? A Quantitative Analysis with a CGE Model," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 74(10), pages 03-11, October.

2020

  1. Casi, Elisa & Spengel, Christoph & Stage, Barbara M.B., 2020. "Cross-border tax evasion after the common reporting standard: Game over?," Journal of Public Economics, Elsevier, vol. 190(C).
  2. Mardan, Mohammed & Stimmelmayr, Michael, 2020. "Tax competition between developed, emerging, and developing countries – Same same but different?," Journal of Development Economics, Elsevier, vol. 146(C).
  3. Jochem, Annabelle & Parrotta, Pierpaolo & Valletta, Giacomo, 2020. "The impact of the 2002 reform of the EU leniency program on cartel outcomes," International Journal of Industrial Organization, Elsevier, vol. 71(C).

2019

  1. Koethenbuerger, Marko & Mardan, Mohammed & Stimmelmayr, Michael, 2019. "Profit shifting and investment effects: The implications of zero-taxable profits," Journal of Public Economics, Elsevier, vol. 173(C), pages 96-112.
  2. Mohammed Mardan & Michael Stimmelmayr, 2019. "Grenzüberschreitender Gewinnausgleich Und Steuerwettbewerb," KOF Analysen, KOF Swiss Economic Institute, ETH Zurich, vol. 13(3), pages 95-104, October.
  3. Marino, Marianna & Parrotta, Pierpaolo & Valletta, Giacomo, 2019. "Electricity (de)regulation and innovation," Research Policy, Elsevier, vol. 48(3), pages 748-758.

2018

  1. Clemens Fuest & Florian Neumeier & Michael Stimmelmayr & Daniel Stöhlker, 2018. "The Economic Effects of a Wealth Tax in Germany," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 16(02), pages 22-26, August.
  2. Mardan, Mohammed & Stimmelmayr, Michael, 2018. "Tax revenue losses through cross-border loss offset: An insurmountable hurdle for formula apportionment?," European Economic Review, Elsevier, vol. 102(C), pages 188-210.
  3. Marko Köthenbürger & Federica Liberini & Michael Stimmelmayr, 2018. "Steuerliche Effekte europäischer Patentboxen," KOF Analysen, KOF Swiss Economic Institute, ETH Zurich, vol. 12(1), pages 73-82, March.
  4. Michael Stimmelmayr, 2018. "Investors' Portfolio Choice and Tax Reforms: The 2008 German Corporate Tax Reform Reconsidered," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 74(3), pages 376-413, September.
  5. Nina Smith & Pierpaolo Parrotta, 2018. "Why so Few Women on Boards of Directors? Empirical Evidence from Danish Companies in 1998–2010," Journal of Business Ethics, Springer, vol. 147(2), pages 445-467, January.
  6. Luca Paolo Merlino & Pierpaolo Parrotta & Dario Pozzoli, 2018. "Gender Differences in Sorting," Industrial Relations: A Journal of Economy and Society, Wiley Blackwell, vol. 57(4), pages 671-709, October.

2017

  1. Florian Chatagny & Marko Koethenbuerger & Michael Stimmelmayr, 2017. "Introducing an IP license box in Switzerland: quantifying the effects," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(6), pages 927-961, December.
  2. Lalive, Rafael & Parrotta, Pierpaolo, 2017. "How does pension eligibility affect labor supply in couples?," Labour Economics, Elsevier, vol. 46(C), pages 177-188.

2016

  1. Koethenbuerger, Marko & Stimmelmayr, Michael, 2016. "Taxing multinationals in the presence of internal capital markets," Journal of Public Economics, Elsevier, vol. 138(C), pages 58-71.
  2. Florian Chatagny & Marko Köthenbürger & Michael Stimmelmayr, 2016. "Evaluation des effets économiques et budgétaires de la troisième réforme de l’imposition des entreprises (RIE III)," KOF Analysen, KOF Swiss Economic Institute, ETH Zurich, vol. 10(3), pages 129-137, October.
  3. Marino, Marianna & Parrotta, Pierpaolo & Pozzoli, Dario, 2016. "Educational diversity and knowledge transfers via inter-firm labor mobility," Journal of Economic Behavior & Organization, Elsevier, vol. 123(C), pages 168-183.
  4. Stefano Horst Baruffaldi & Marianna Marino & Pierpaolo Parrotta, 2016. "Self-employment, start-up incentives and political ideology," Applied Economics Letters, Taylor & Francis Journals, vol. 23(4), pages 250-254, March.
  5. Marino, Marianna & Lhuillery, Stephane & Parrotta, Pierpaolo & Sala, Davide, 2016. "Additionality or crowding-out? An overall evaluation of public R&D subsidy on private R&D expenditure," Research Policy, Elsevier, vol. 45(9), pages 1715-1730.
  6. Parrotta, Pierpaolo & Pozzoli, Dario & Sala, Davide, 2016. "Ethnic diversity and firms' export behavior," European Economic Review, Elsevier, vol. 89(C), pages 248-263.

2015

  1. Marianna Marino & Pierpaolo Parrotta, 2015. "Self-employment: does parental cultural diversity matter?," Applied Economics Letters, Taylor & Francis Journals, vol. 22(14), pages 1108-1115, September.

2014

  1. Koethenbuerger, Marko & Stimmelmayr, Michael, 2014. "Corporate deductibility provisions and managerial incentives," Journal of Public Economics, Elsevier, vol. 111(C), pages 120-130.
  2. Florian Chatagny & Marko Köthenbürger & Michael Stimmelmayr, 2014. "Troisième réforme de l’imposition des entreprises: les effets économiques de l’introduction d’une licence box," KOF Analysen, KOF Swiss Economic Institute, ETH Zurich, vol. 8(3), pages 117-125, October.
  3. Parrotta, Pierpaolo & Pozzoli, Dario & Pytlikova, Mariola, 2014. "Labor diversity and firm productivity," European Economic Review, Elsevier, vol. 66(C), pages 144-179.
  4. Pierpaolo Parrotta & Dario Pozzoli & Mariola Pytlikova, 2014. "The nexus between labor diversity and firm’s innovation," Journal of Population Economics, Springer;European Society for Population Economics, vol. 27(2), pages 303-364, April.

2013

  1. Kyyrä, Tomi & Parrotta, Pierpaolo & Rosholm, Michael, 2013. "The effect of receiving supplementary UI benefits on unemployment duration," Labour Economics, Elsevier, vol. 21(C), pages 122-133.

2012

  1. Pierpaolo Parrotta & Dario Pozzoli, 2012. "The effect of learning by hiring on productivity," RAND Journal of Economics, RAND Corporation, vol. 43(1), pages 167-185, March.
  2. Marino, Marianna & Parrotta, Pierpaolo & Pozzoli, Dario, 2012. "Does labor diversity promote entrepreneurship?," Economics Letters, Elsevier, vol. 116(1), pages 15-19.

2010

  1. Radulescu, Doina & Stimmelmayr, Michael, 2010. "The impact of the 2008 German corporate tax reform: A dynamic CGE analysis," Economic Modelling, Elsevier, vol. 27(1), pages 454-467, January.
  2. Doina Radulescu & Michael Stimmelmayr, 2010. "The welfare loss from differential taxation of sectors in Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(2), pages 193-215, April.

2008

  1. Doina Maria Rădulescu & Michael Stimmelmayr, 2008. "Die Unternehmensteuerreform 2008: Eine Reformalternative für Deutschland?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 9(1), pages 19-36, February.
  2. Christian Baretti & Doina Radulescu & Michael Stimmelmayr & Doina Maria Radulescu, 2008. "The Corporate Tax Reform of 2008: Germany’s Answer to Globalization – or Just Patchwork?," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 6(03), pages 50-59, October.
  3. Christian Baretti & Doina Radulescu & Michael Stimmelmayr & Doina Maria Radulescu, 2008. "The enterprise tax reform of 2008: Germany's answer to globalization or just patchwork?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 61(02), pages 30-38, January.

2007

  1. Doina Maria Radulescu & Michael Stimmelmayr, 2007. "Fundamentale Steuerreformen für Deutschland: die Unternehmensteuerreform 2008, die Duale Einkommensteuer und die Einheitssteuer im Vergleich," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 76(2), pages 98-116.
  2. Doina Maria Radulescu & Michael Stimmelmayr, 2007. "ACE versus CBIT: Which is Better for Investment and Welfare?," CESifo Economic Studies, CESifo Group, vol. 53(2), pages 294-328, June.

Books

2018

  1. Spengel, Christoph & Schmidt, Frank & Heckemeyer, Jost H. & Nicolay, Katharina & Ludwig, Christopher & Steinbrenner, Daniela & Bartholmeß, Alexandra & Bräutigam, Rainer & Buchmann, Peter & Bührle, Ann, 2018. "Effective tax levels using the Devereux/Griffith methodology. Project for the EU Commission TAXUD/2018/DE/307: Intermediary report 2018," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 196398.

2012

  1. Büttner, Thiess & Hönig, Anja & Nam, Chang W. & Stimmelmayr, Michael & Wamser, Georg, 2012. "Neutralitätsverletzungen in der Besteuerung von Kapitaleinkommen und deren Wachstumswirkungen," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 28, number urn:isbn:9783161518324, Decembrie.

2007

  1. Stimmelmayr, Michael, 2007. "Fundamental Capital Income Tax Reforms," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 23, number urn:isbn:9783161492617, Decembrie.

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