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The Abgeltungsteuer is a flat tax on private income from capital. It is used in Germany,Austria,and Luxembourg.
References
- 1 2 "Calvin H. Johnson".
- 1 2 "Madison's Denial by Calvin H. Johnson".
- 1 2 "Calvin H Johnson – Faculty – Texas Law".
- ↑ "Brief of the Taxation with Representation Fund and the Tax Reform Research Group as Amici Curiae in Support of Respondent" (PDF).
- ↑ "Tax Shelter Gain: The Mismatch of Debt and Supply Side Depreciation, 61 TEXAS LAW REV. 1013" (PDF).
- ↑ "Financial Impact of the 1986 Tax Reform Act on Real Estate: A View from the Spreadsheets, 36 TAX NOTES 309 (1987)" (PDF).
- ↑ "A Thermometer for the Tax System: The Overall Health of the Tax System as Measured bymplicit Tax, 56 SOUTHERN METHODIST UNIVERSITY L. REV. 13 (2003)" (PDF).
- ↑ "Was it Lost? Personal Deductions under Tax Reform, 59 SOUTHERN METHODIST UNIVERSITY L. REV. 689 (2006)" (PDF).
- ↑ "'Contributions to Capital' from Nonowners".
- ↑ "Capitalize Costs of Software Development".
- ↑ "Corporate Meltdowns Caused by Compensatory Stock Options".
- ↑ "Measure Tax Expenditures by Internal Rate of Return".
- ↑ "No Orchard, No Capital Gain".
- ↑ "A Fair Income Tax on the Trillion-dollar Behemoths".
- ↑ "Annex and Errata on Ceiling on Interest Deductions".
- ↑ "Determine Dividends by Shareholder Gains, Not Corporate E&P by Calvin H. Johnson".
- ↑ "Cut Off the Equity Funds".
- ↑ ""The Shelf Project: Revenue-Raising Projects That Defend the Tax Base"" (PDF).
- ↑ "Apportionment of Direct Taxes: The Foul-Up in the Core of the Constitution" (PDF).
- ↑ "'Impost Begat Convention': Albany and New York Confront the Ratification of the Constitution".
- ↑ "Why Our Constitution Should Not Be Adopted?? A Review of Michael Klarman's The Framers' Coup".
- ↑ "Sola Scriptura: Slavery, Federalism and the Textual Power to Provide for the General Welfare".
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