Does old capital matter for implementing a pareto-improving tax reform?
Year of publication: |
2004
|
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Authors: | Gaube, Thomas ; Schwager, Robert |
Published in: |
Public finance review : PFR. - Thousand Oaks, Calif. : Sage, ISSN 1091-1421, ZDB-ID 1358400-5. - Vol. 32.2004, 2, p. 220-231
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Subject: | Einkommensteuer | Income tax | Steuerreform | Tax reform | Konsumorientierte Besteuerung | Consumption-based taxation | Lohnsteuer | Wage tax | Pareto-Optimum | Pareto efficiency | Steuerwirkung | Tax effects | Generationengerechtigkeit | Intergenerational equity | Theorie | Theory |
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