Siemers, Lars-H. R.; Zöller, Daniel - Volkswirtschaftliche Fakultät, … - 2011
Political economy aspects make progressive income taxation and taxation of capital income imperative in practise … politically feasible change-over to a status of improved taxation is little. We provide an extended dynamic general equilibrium …. International tax competition and profit shifting, in turn, put pressure on corporate and capital taxes. Hence, the scope for a …