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Forward looking measures like the well-known effective marginal tax rate developed by King and Fullerton (1984) are often criticized for not taking into account the complexity of the tax law. This paper derives a method of evaluating this kind of measure and of quantifying the bias resulting...
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Cover -- Zum Inhalt / Zum Autor -- Titel -- Vorwort -- Inhaltsverzeichnis -- Einführung -- 1. Der Markt -und darüber hinaus -- Teil A: Der Verdrängungseffekt -- 2. Alltagserfahrungen -- 3. Psychologischer Hintergrund -- 4. Integration in die Wirtschaftstheorie -- 5. Der Übertragungs-Effekt...
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