Similar Search Results

Neutral and equitable taxation of pensions as capital income

Kiesewetter, Dirk; Niemann, Rainer - 2002

We derive an ex post neutral comprehensive income tax on pension schemes equivalent to a Johansson-Samuelson tax that guarantees non-discriminatory treatment of lifetime-dependent and other investments. By separately taxing contributions and benefits, our concept does not require any assumptions...

Persistent link: https://www.econbiz.de/10011409774

Neutral and Equitable Taxation of Pensions as Capital Income

Kiesewetter, Dirk; Niemann, Rainer - 2021

Persistent link: https://www.econbiz.de/10013320549

Neutral Taxation of Pension in a Comprehensive Income Tax

Kiesewetter, Dirk; Niemann, Rainer - In: FinanzArchiv: Public Finance Analysis 59 (2002) 2, pp. 227-227

We derive an ex post neutral comprehensive income tax on pension schemes equivalent to a Johansson-Samuelson tax that guarantees nondiscriminatory treatment of lifetime-dependent and other investments. By separately taxing contributions and benefits, our concept does not require any assumptions...

Persistent link: https://www.econbiz.de/10005582199

Tax rate uncertainty and investment behavior

Niemann, Rainer - 2001

This paper deals with the effects of tax rate uncertainty on risk-neutral and risk-averse investment behavior. We … analyze effects of stochastic tax rates on both real and financial investment. It emerges that under risk neutrality as well … as under risk aversion, increased tax rate uncertainty has an ambiguous impact on investment behavior, depending on the …

Persistent link: https://www.econbiz.de/10011399893

Investment Effects of Wealth Taxes Under Uncertainty and Irreversiblity

Niemann, Rainer - 2015

effects (accelerated investment due to higher wealth tax rates) are more likely for low interest rates and for high-risk … indicate that wealth taxes are particularly harmful for specific classes of investments, for example low-risk investments …

Persistent link: https://www.econbiz.de/10013009873

Does Capital Tax Uncertainty Delay Irreversible Risky Investment?

Niemann, Rainer; Sureth-Sloane, Caren - 2021

risk neutral investors are sensitive with respect to capital tax risk and may react in a surprising manner to a newly …, high capital tax risk delays high-risk innovative investment projects. To reduce unintended consequences of uncertain tax …

Persistent link: https://www.econbiz.de/10013315489

Tax Rate Uncertainty and Investment Behaviour

Niemann, Rainer - 2021

Persistent link: https://www.econbiz.de/10013320804

The rich demystified: A reply to Bach, Corneo, and Steiner (2008)

Jacob, Martin; Niemann, Rainer; Weiss, Martin - 2008

The contribution Bach, Corneo and Steiner (2008) has argued that "the rich" do not pay taxes adequately in relation to their income, finding, for instance, an effective tax rate of only 38.1% for the 0.001% fractile of German income taxpayers in 2001. This result contrasts sharply with the...

Persistent link: https://www.econbiz.de/10010300107

Investor Taxation, Firm Heterogeneity and Capital Structure Choice

Haring, Magdalena; Niemann, Rainer; Rünger, Silke - 2016

We analyze the effect of investor level taxes, firm-specific ownership structure and firm-specific payout policy on firms' capital structure choice. Our analysis is based on data for 10,983 firms from 13 Central and Eastern European (CEE) countries over the time period 2002-2012. Our results...

Persistent link: https://www.econbiz.de/10011555540

The rich demystified: a reply to Bach, Corneo, and Steiner (2008)

Jacob, Martin; Niemann, Rainer; Weiss, Martin - 2008

The contribution Bach, Corneo, and Steiner (2008) has argued that the rich" do not pay taxes adequately in relation to their income, finding, for instance, an effective tax rate of only 38.1% for the 0.001% fractile of German income taxpayers in 2001. This result contrasts sharply with the...

Persistent link: https://www.econbiz.de/10010264502