Einführung -- Allgemeine Regelungen des Einkommensteuerrechts -- Geldentwertung und Nominalwertprinzip -- Zufluss von Einnahmen -- Einnahmearten des § 20 EStG -- Besondere Entgelte und Vorteile sowie die Veräußerungstatbestände im Sinne des §20 Abs. 2 EStG.-Spekulationsgeschäfte --...

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...

A guide to current approaches to measuring the effective tax rate, with case studies that illustrate the different methods discussed.Today's highly complicated tax codes have led economists and policy makers depend on simplified summary measures in order to understand how taxes affect the...