Does Germany collect revenue from taxing capital income?
Year of publication: |
2005
|
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Authors: | Becker, Johannes ; Fuest, Clemens |
Publisher: |
Munich : Center for Economic Studies and ifo Institute (CESifo) |
Subject: | Kapitalertragsteuer | Steueraufkommen | Ausgabensteuer | Steuerreform | Deutschland | cash flow tax | tax revenue effects | effective taxation of capital income |
Series: | CESifo Working Paper ; 1489 |
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Working Paper |
Language: | English |
Other identifiers: | 500466858 [GVK] hdl:10419/18953 [Handle] |
Classification: | H21 - Efficiency; Optimal Taxation ; H25 - Business Taxes and Subsidies |
Source: |
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