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Redistribution and insurance with simple tax instruments ; presented at CESifo Area Conference on Public Sector Economics, April 2015
Findeisen, Sebastian; Sachs, Dominik - 2015
provide a novel decomposition of labor income tax formulas into a redistribution and an insurance component. The latter is … capital tax is non-zero and trades off redistribution and insurance against savings distortions. Our quantitative results … reveal that the insurance component contributes significantly to optimal labor tax rates and provides an informative lower …
Persistent link: https://www.econbiz.de/10011280819
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Redistribution and insurance with simple tax instruments
Findeisen, Sebastian; Sachs, Dominik - 2015
provide a novel decomposition of labor income tax formulas into a redistribution and an insurance component. The latter is … capital tax is non-zero and trades off redistribution and insurance against savings distortions. Our quantitative results … reveal that the insurance component contributes significantly to optimal labor tax rates and provides an informative lower …
Persistent link: https://www.econbiz.de/10011283108
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Redistribution and insurance with simple tax instruments
Findeisen, Sebastian; Sachs, Dominik - 2015
Persistent link: https://www.econbiz.de/10011300216
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Redistribution and insurance with simple tax instruments
Findeisen, Sebastian; Sachs, Dominik - In: Journal of public economics 146 (2017), pp. 58-78
Persistent link: https://www.econbiz.de/10011823402
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Redistribution and Insurance with Simple Tax Instruments
Findeisen, Sebastian - 2015
provide a novel decomposition of labor income tax formulas into a redistribution and an insurance component. The latter is … capital tax is non-zero and trades off redistribution and insurance against savings distortions. Our quantitative results … reveal that the insurance component contributes significantly to optimal labor tax rates and provides an informative lower …
Persistent link: https://www.econbiz.de/10013020515
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Redistribution and Insurance with Simple Tax Instruments
Findeisen, Sebastian - 2015
provide a novel decomposition of labor income tax formulas into a redistribution and an insurance component. The latter is … capital tax is non-zero and trades off redistribution and insurance against savings distortions. Our quantitative results … reveal that the insurance component contributes significantly to optimal labor tax rates and provides an informative lower …
Persistent link: https://www.econbiz.de/10013016371
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Die Besteuerung ausländischer Investmentfonds bei privaten Kapitalanlegern
Lohr, Jörg-Andreas; Graetz, Jörg - 1996
Persistent link: https://www.econbiz.de/10000549876
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The taxation of income from capital : a comparative study of the United States, the United Kingdom, Sweden, and West Germany
King, Mervyn (ed.); Fullerton, Don (contributor);  … - 1984 - 1. [print.]
Persistent link: https://www.econbiz.de/10000076690
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Besteuerung der Zinseinkünfte privater Haushalte
Krischausky, Dietmar - 1989
Persistent link: https://www.econbiz.de/10000083597
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Der Gegenstand der Besteuerung im Rahmen der Einkünfte aus Kapitalvermögen
Halfar, Bernd - 1995
Persistent link: https://www.econbiz.de/10000903429