„… Einkommensteuer (income tax) besteuertwerden, sondern nach den Regelungen zur Besteuerung von …” „… Kapitalveräußerungsgewinnen (capital gains tax)423. a) Besteuerung privater Veräußerungsgewinne Anders als in Deutschland, wo …” „… jeglicher Art (auch außerhalb der betrieblichenSphäre) in England als capital gains tax besteuert. Da …”

„… Einkommensteuer (income tax) besteuertwerden, sondern nach den Regelungen zur Besteuerung von …” „… Kapitalveräußerungsgewinnen (capital gains tax)423. a) Besteuerung privater Veräußerungsgewinne Anders als in Deutschland, wo …” „… dangerthat the transaction will involve an unauthorised return of capital, on the one hand, or theissue of …”

„… (Zeitschrift)ITEPA Income Tax (Earnings and Pensions) Acti.V.m. in Verbindung mitJBL Journal of Business Law …” „… . BundessteuerblattBVCA British Venture Capital Associationbzw. beziehungsweiseca. circaCA Companies ActCh Law Reports …”

„… Income and Capital 2010 and Commentaries on the Articles of the Model Tax Convention (22.7.2010 …” „… Convention on Income and Capital 2008 and Commentaries on the Articles of the Model Tax Convention (18.7.2008 …” „… Development (Hrsg.), Model Tax Convention on Income and Capital 1994 and Commentaries on the Articles of the …”

„… taxation.”. 806 Vgl. Scheffler, TaxFacts Schriftenreihe 2013, S. 25 und 26; Kroppen, in: Gosch …” „… Accompanying the United States Model Income Tax Convention of November 15, 2006 (2006), Erläuterung zu Art. 7 …” „… . 887 Vgl. United States Model Technical Explanation Accompanying the United States Model Income Tax …”

„… Regulatory Capital, Earnings, and Taxes, in: Journal of Accounting Research, 33, S. 263-291. COPELAND, R. M …” „… Economics, 69, S. 505-527. LEV, B./NISSIM, D. (2002): Taxable income as an indicator of earnings quality, in …” „… book-tax reporting differences: public and private firms, in: Journal of American Taxation, 23, S. 1-19 …”

„… . Devereux, M.P. (Taxes on Income, 2004): Measuring Taxes on Income from Capital, in: Sørensen, P.B. (Hrsg …” „… Impact of Tax-Benefit Systems on Low-Income Households in the Benelux Countries. A Simulation Approach …” „… the Incomes of Very High-Income Taxpayers: Evidence from Tax Returns, in: Poterba, J.M. (Hrsg.), Tax …”

„… Veräußerungsgewinnsteuern und Vermögensteuern Die Veräußerungsgewinnsteuer (capital gains tax) besteuert den Gewinn aus dem …” „… , D.R./Poterba, J.M., Income Inequality, 1993, S. 146-147. 293 Vgl. Heise, H.J., Entsendung, 1997, S. 142; Jacobs …” „… , D./Rogers, D.L., National Tax Journal 1991, S. 279; Myles, G.D., Public Economics, 1995, S. 163-165; Homburg …”

„… proportion of low-income households who require af-____________________ 1 The property tax is considered to …” „… low and its use of income taxes (mainly on businesses) is high (Burgi 2009). Moreover, unlike state …” „… : Distribution of Local Government Revenues, 2011 (%) Germany Australia Canada Taxes Taxes on income, profits …”

„… services across throughout a country. They translate into differences in tax-raising capacity, making it …” „… narrower in service costs than in tax-raising capacity; hence there a certain preference for equalising the …” „… that aim. In that regard, Table 1 shows the tax-raising capacities of sub-national governments in OECD …”

„… taxes within EC countries?, in: Horst Siebert (Hrsg.), Reforming capital income taxation, Tübingen …” „… , Wallace E., 1996, Taxation in a Federal System: The Tax-Assignment Problem, Public Economic Review: 1. Sam …” „… Review: 34, 2-3. Tanzi, Vito A. und Bovenberg, Lans, 1990, Is there a need for harmonizing capital income …”

„… . At the same time, while mobile tax sources (income, wealth) should be centralized in order to prevent …” „… a tax race to the bottom, immobile tax sources (property, natural resources) are safer candidates …” „… ) because some of the revenue sources with the highest yield (income) are typically centralized, and …”