The book suggests a novel way how the effects of tax reforms especially in the field of capital income taxation can be measured by means of dynamic computable general equilibrium (CGE) models. Using a model calibrated to the German economy, the author evaluates and quantifies the effects of...

Over the past 15 years, tax reforms have profoundly changed the shape of OECD tax systems and rekindled interest in measuring effective tax burdens. Indeed, in order to understand past reforms or to evaluate the tax policies of particular countries, it is necessary to go beyond statutory rates...

Besteuerung nach alter Rechtslage (Investmentsteuergesetz 2004) -- Besteuerung nach neuer Rechtslage (Investmentsteuergesetz 2018) -- Vergleichende Analyse der Besteuerungssysteme -- Portfoliooptimierung