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Public finance and fiscal theory
Taxing Dividends in a Dual Income Tax System: The Nordic Experience with the Income Splitting Rules
Article

Taxing Dividends in a Dual Income Tax System: The Nordic Experience with the Income Splitting Rules

Selin, Håkan
Special Issue: Taxing Dividends in the Nordics – Challenges and Opportunities
Article

Special Issue: Taxing Dividends in the Nordics – Challenges and Opportunities

Harju, Jarkko, Lind, Yvette
Economic Effects of Simplified Procedures for Claiming Cross-Border Tax Reliefs
Article

Economic Effects of Simplified Procedures for Claiming Cross-Border Tax Reliefs

Fatica, Serena, Pycroft, Jonathan, Stasio, Andrzej, Stöhlker, Daniel
Designing Net Asset-Based Income-Splitting Rules under Dual Income Tax
Article

Designing Net Asset-Based Income-Splitting Rules under Dual Income Tax

Kari, S., Ropponen, O.
Determining the Beneficial Owner of Dividend Income Compared to Other Items of Income in International Taxation: nihil sub sōle novum1
Article

Determining the Beneficial Owner of Dividend Income Compared to Other Items of Income in International Taxation: nihil sub sōle novum1

Kuźniacki, Błażej
Taxing Dividends in the Nordics: Norway, an Oddity?
Article

Taxing Dividends in the Nordics: Norway, an Oddity?

Zimmer, Frederik
The Taxation of Norway’s Richest1
Article

The Taxation of Norway’s Richest1

Bjerksund, Petter, Hopland, Arnt Ove, Schjelderup, Guttorm
Konjunkturschlaglicht: Unsicherheit und Zölle belasten US-Konjunktur
Article

Konjunkturschlaglicht: Unsicherheit und Zölle belasten US-Konjunktur

Gern, Klaus-Jürgen
Elektronische Patientenakte: Meilenstein der Digitalisierung
Article

Elektronische Patientenakte: Meilenstein der Digitalisierung

Jochimsen, Beate
Bedingungsloses Grundeinkommen: Sind Experimente sinnvoll?
Article

Bedingungsloses Grundeinkommen: Sind Experimente sinnvoll?

Breyer, Friedrich
Efficiency of Agriculture Subsidies in Kazakhstan
Article

Efficiency of Agriculture Subsidies in Kazakhstan

Siximbayeva, Gaukhar, Shayakhmetova, Kulshariya, Yernazarova, Urkhiya, Ruzanov, Rashid
Tourism, Tourism Volatility and Economic Growth in Pakistan: New Evidence from NARDL Approach
Article

Tourism, Tourism Volatility and Economic Growth in Pakistan: New Evidence from NARDL Approach

Mazhar, Maria, Majeed, Muhammad Tariq, Tufail, Saira