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Taxation of net wealth, capital transfers, and capital gains of individuals
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From creditor to debtor
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The economic effects of taxing capital income
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Practical CGT
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Abgeltungsteuer
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Besteuerung privater Kapitalanlagen
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Taxing capital income
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Internationaler Steuerwettbewerb und Koordination der Steuersysteme
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Time-consistent fiscal policy under heterogeneity
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Reforming Capital Income Taxation
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