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Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland: Eine betriebswirtschaftliche Analyse

Hoppe, Thomas; Maiterth, Ralf; Sureth, Caren - 2015

Die (Wieder-)Einführung einer Vermögensteuer ist in den vergangenen Jahren erneut in den Fokus der politischen Diskussion gerückt. Der vorliegende Beitrag vermittelt einen Eindruck von den Belastungswirkungen, die aus der Umsetzung von aktuell vorliegenden Besteuerungskonzepten resultieren...

Persistent link: https://www.econbiz.de/10010464390

A Wealth Tax on the Rich to Bring down Public Debt? Revenue and Distributional Effects of a Capital Levy

Bach, Stefan; Beznoska, Martin; Steiner, Viktor - 2011

The idea of higher wealth taxes to finance the mounting public debt in the wake of the financial crises is gaining … net wealth that is currently on the German political agenda. We use survey data from the German Socio-Economic Panel (SOEP …) and estimate the net wealth distribution at the very top, based on publicly available information about very rich Germans …

Persistent link: https://www.econbiz.de/10011601039

Fiscal Reform in Taxation: What is an Optimal Taxation System for the Republic of Kosovo?

Gjonlleshaj, Gjon K.; Kamberaj, Altina - In: ENTRENOVA - ENTerprise REsearch InNOVAtion 10 (2025) 1, pp. 105-125

This paper explores the Taxation system in the Republic of Kosovo. It researches the need and reasons for the optimal taxation system that the Republic of Kosovo should develop as part of the proposed Taxation reform (based on recommendation). The Republic of Kosovo is the newest country in...

Persistent link: https://www.econbiz.de/10015403916

Wealth tax as alternative minimum tax? The impact of a wealth tax on business structure and strategy

Sureth, Caren; Maiterth, Ralf - 2005

An alternative minimum tax (AMT) is often regarded as desirable. We analyze a wealth tax at corporate and personal … level that is designed as an AMT as proposed by the German Green Party. This wealth tax is imputable to profit taxes and is … sector which generally maintain rather high gearing rates are more frequently subjected to the wealth tax than capital …

Persistent link: https://www.econbiz.de/10010298447