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Bildungssubventionen einen positiven Effekt auf das Arbeitsangebot. Außerdem reduziert eine Kapitaleinkommensteuer das Einkommen aus …
Persistent link: https://www.econbiz.de/10009471820
reform, however, may be working against any shift to a consumption tax (other than yield exemption) even with transition … consumption purchasing power of some of their wealth. Reform in other consumption tax directions may then be elusive, because it …
Persistent link: https://www.econbiz.de/10009432056
This article deals with fundamental and topical problems of taxation policy, viewing the subject from both a German and an international perspective. Traditional income tax regimes in developed countries with their progressive tax rates are still based upon the redistributive philosophy which...
Persistent link: https://www.econbiz.de/10009441794
eine besondere Rolle. Einkommen- und Mehrwertsteuerentwürfe erfüllen alle Neutralitätskriterien (Neutralität der … transformation process. A key role in the reform agenda is given to public finances, especially tax reform. During the last decade … severa researches and recommendations have been made in scientific literature regarding a consumption based tax reform. The …
Persistent link: https://www.econbiz.de/10009449002
eine besondere Rolle. Einkommen- und Mehrwertsteuerentwürfe erfüllen alle Neutralitätskriterien (Neutralität der … transformation process. A key role in the reform agenda is given to public finances, especially tax reform. During the last decade … severa researches and recommendations have been made in scientific literature regarding a consumption based tax reform. The …
Persistent link: https://www.econbiz.de/10009449070
zeigen, dass, wie erwartet, Steuerpflichtige mit einem hohen Grenzsteuersatz sowie einem hohen Einkommen vermehrt … Verhältnis zu ihrem Einkommen nicht adäquat zum Steueraufkommen beitragen, kritisch analysiert. Bach, Corneo und Steiner …
Persistent link: https://www.econbiz.de/10009475339
University of Minnesota Ph.D. dissertation. August 2009. Major: Economics. Advisor: Larry Jones. 1 computer file (PDF); vii, 102 pages, appendices A-B.
Persistent link: https://www.econbiz.de/10009462770
Optimal tax theory has difficulty rationalizing high marginal tax rates at the upper end of the labor income …
Persistent link: https://www.econbiz.de/10009462836
This dissertation analyzes the optimal mix of direct and indirect taxes in an economy with multiple tax collecting authorities when both the taxes are subject to evasion and to what extent the tax compliance behavior of individuals in the United States are persistent and spatially dependent....
Persistent link: https://www.econbiz.de/10009463380
Following Chamley, Lucas, Laitner, and Aiyagari, this dissertation continues toexplore the answer for the question of zero capital taxation by discussing how taxeson capital income, labor income, and property affect the economy in the contextof a vintage capital model where the embodied...
Persistent link: https://www.econbiz.de/10009465215