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A growth oriented dual income tax
Keuschnigg, Christian; Dietz, Martin D. - 2005
This paper proposes a growth-oriented dual-income tax by combining an allowance for corporate equity with a broadly … demonstrates the neutrality properties of the reform with respect to investment, firm financial decisions and organizational choice …. Tax rates are chosen to prevent income shifting from labor to capital income. The reform decisively strengthens investment …
Persistent link: https://www.econbiz.de/10003084336
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A growth oriented dual income tax
Keuschnigg, Christian (contributor);  … - 2005
This paper proposes a growth-oriented dual-income tax by combining an allowance for corporate equity with a broadly … demonstrates the neutrality properties of the reform with respect to investment, firm financial decisions and organizational choice …. Tax rates are chosen to prevent income shifting from labor to capital income. The reform decisively strengthens investment …
Persistent link: https://www.econbiz.de/10003113308
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A growth oriented dual income tax
Keuschnigg, Christian; Dietz, Martin D. - In: International tax and public finance 14 (2007) 2, pp. 191-221
Persistent link: https://www.econbiz.de/10003438306
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Fundamentale Steuerreformen für Deutschland: die Unternehmensteuerreform 2008, die Duale Einkommensteuer und die Einheitssteuer im Vergleich
Radulescu, Doina Maria; Stimmelmayr, Michael - In: Vierteljahrshefte zur Wirtschaftsforschung 76 (2007) 2, pp. 98-116
ifoMod. Wie die Ergebnisse zeigen, bewirken die DIT und die Einheitssteuer einen positiven Impuls auf das Wirtschaftswachstum … economic growth while the BTR 2008 slightly impedes growth. Regarding the welfare effects of the reforms, the DIT is the only … reform proposal which achieves positive results. The BTR 2008 impedes in particular the investment activity of corporate …
Persistent link: https://www.econbiz.de/10010377797
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ACE vs. CBIT: which is better for investment and welfare?
Radulescu, Doina Maria; Stimmelmayr, Michael - 2006
This paper analyses the switch to an ACE or to a CBIT type of tax system starting from the present German tax system. We show that in case an ACE type of reform is financed by an increase in the VAT and not in the profit tax, it might be preferred to a CBIT even in the context of an open...
Persistent link: https://www.econbiz.de/10010264019
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Ace Versus CBIT : Which is Better for Investment and Welfare?
Radulescu, Doina Maria - 2010
This article analyses the switch to an Allowance for Corporate Equity (ACE) or to a Comprehensive Business Income Tax (CBIT) type of tax system starting from the present German tax system. We show that in case an ACE type of reform is financed by an increase in the VAT and not in the profit tax,...
Persistent link: https://www.econbiz.de/10012716084
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Ace vs. Cbit : Which is Better for Investment and Welfare?
Radulescu, Doina Maria - 2006
This paper analyses the switch to an ACE or to a CBIT type of tax system starting from the present German tax system. We show that in case an ACE type of reform is financed by an increase in the VAT and not in the profit tax, it might be preferred to a CBIT even in the context of an open...
Persistent link: https://www.econbiz.de/10012778989
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Fundamentale Steuerreformen für Deutschland: die Unternehmensteuerreform 2008, die Duale Einkommensteuer und die Einheitssteuer im Vergleich
Radulescu, Doina Maria; Stimmelmayr, Michael - In: Vierteljahrshefte zur Wirtschaftsforschung / Quarterly … 76 (2007) 2, pp. 98-116
economic growth while the BTR 2008 slightly impedes growth. Regarding the welfare effects of the reforms, the DIT is the only … reform proposal which achieves positive results. The BTR 2008 impedes in particular the investment activity of corporate … ifoMod. Wie die Ergebnisse zeigen, bewirken die DIT und die Einheitssteuer einen positiven Impuls auf das Wirtschaftswachstum …
Persistent link: https://www.econbiz.de/10005089663
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Fundamentale Steuerreformen für Deutschland : die Unternehmensteuerreform 2008, die Duale Einkommensteuer und die Einheitssteuer im Vergleich
Radulescu, Doina; Stimmelmayr, Michael - In: Vierteljahrshefte zur Wirtschaftsforschung 76 (2007) 2, pp. 98-116
ifoMod. Wie die Ergebnisse zeigen, bewirken die DIT und die Einheitssteuer einen positiven Impuls auf das Wirtschaftswachstum … economic growth while the BTR 2008 slightly impedes growth. Regarding the welfare effects of the reforms, the DIT is the only … reform proposal which achieves positive results. The BTR 2008 impedes in particular the investment activity of corporate …
Persistent link: https://www.econbiz.de/10010486775
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On the consequences of eliminating capital tax differentials : conference paper
Slavik, Ctirad; Yazici, Hakki - 2014
In the United States structure and equipment capital are effectively taxed at different rates. Recently, President Obama joined the group of policy makers and economists who propose to eliminate these differentials. This paper analyzes the consequences of such a reform using an incomplete...
Persistent link: https://www.econbiz.de/10010486622