The recent German discussion has witnessed increasing interest in the Dual Income Tax. The analysis of its merits, as opposed to those of a comprehensive income tax, is usually conducted with the main argument of the increasing mobility of financial capital in mind. This article pursues an...

The recent German discussion has witnessed increasing interest in the Dual Income Tax. The analysis of its merits, as opposed to those of a comprehensive income tax, is usually conducted with the main argument of the increasing mobility of financial capital in mind. This article pursues an...

Diese Dissertation umfasst drei Beiträge zur ökonometrischen Untersuchung der Wirkungen der Besteuerung von Arbeitseinkommen (Taxonometrics). Der erste Beitrag versucht die Frage zu klären, wie die Besteuerung von Arbeits- und Kapitaleinkommen miteinander kompatibel gemacht werden können....