Browsing by Division "IFF - Institute of Public Finance, Fiscal Law and Law and Economics"
Results Per Page
Sort Options
-
-
Publication1. Teil: Raumplanerische Instrumente zur Steuerung der Bautätigkeit(Schulthess Verlag, 2016)
;Griffel, Alain ;Liniger, Hans Ulrich ;Rausch, HeribertThurnherr, DanielaType: book section -
-
Publication(2018) Weinwirtschaft – Art. 63 LWG. Klassierung- mit Vorbemerkungen zu Art. 60-64Type: book sectionVolume: Vorabdruck
-
Publication§ 26 Mehrwertsteuer bei Grundstücksübertragungen(Helbing Lichtenhahn Verlag, 2021-08)
;Minder, Brigitte ;Zweifel, Martin ;Beusch, MichaelOesterhelt, Stefan -
-
Publication
-
Publication3. Teil II. A.: Zonenkonformität innerhalb der Bauzonen(Schulthess Verlag, 2016)
;Griffel, Alain ;Liniger, Hans Ulrich ;Rausch, HeribertThrunherr, DanielaType: book section -
-
Publication§§ 5-7(Schulthess, 2018)
;Donatsch, Andreas ;Jaag, TobiasZimmerlin, SvenType: legal comment (law) -
-
PublicationA Fair and Sustainable International Corporate Tax System – an Ideological Trap( 2022-08-25)Type: presentation
-
PublicationA Gambling Lawyer's Perspective on Responsible Gambling(Oxford University Press, 2019)
;Lycka, Martin ;Shaffer, Howard J ;Blaszczynski, Alexander ;Ladouceur, Robert ;Fong, DavisCollins, PeterType: book section -
PublicationA Growth Oriented Dual Income TaxThis paper proposes a growth-oriented dual-income tax by combining an allowance for corporate equity with a broadly defined flat tax on personal capital income. Revenue losses are compensated by an increase in the value added tax. The paper demonstrates the neutrality properties of the reform with respect to investment, firm financial decisions and organizational choice. Tax rates are chosen to prevent income shifting from labor to capital income. The reform decisively strengthens investment of domestically owned firms as well as home and foreign based multinationals and boosts savings. Simulations with a calibrated growth model for Switzerland indicate that the reform could add between 2 to 3 percent of GDP in the long run, depending on the specific scenario. Given the slow nature of capital accumulation, it also imposes considerable costs in the short run. We also consider a tax smoothing scenario to offset the intergenerationally redistributive effects.Type: journal articleJournal: International Tax and Public FinanceVolume: 14Issue: 2
Scopus© Citations 27 -
-
-
PublicationA mineração de dados no descompasso regulatório [Data mining in regulatory mismatch]( 2021)Alvarenga, MiguelType: book
-
PublicationA Multi-stakeholder Approach: Is the Role of the Modern Stakeholder Changing to one with Corporate Influence?Type: journal articleJournal: Network for Innovative Corporate Governance - Board DynamicsVolume: 2022Issue: 2
-
Publication
-