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Human Capital and Optimal Policy under Risk and Credit Constraints
Yang, Hongyan - 2010
Bildungssubventionen einen positiven Effekt auf das Arbeitsangebot. Außerdem reduziert eine Kapitaleinkommensteuer das Einkommen aus …
Persistent link: https://www.econbiz.de/10009471820
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The Case for Taxing Consumption
Lang, Joachim - 1990
This article deals with fundamental and topical problems of taxation policy, viewing the subject from both a German and an international perspective. Traditional income tax regimes in developed countries with their progressive tax rates are still based upon the redistributive philosophy which...
Persistent link: https://www.econbiz.de/10009441794
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The Aches and Pains of Transition to a Consumption Tax: Can We Get There From Here?
Goldberg, Daniel S. - 2007
reform, however, may be working against any shift to a consumption tax (other than yield exemption) even with transition … consumption purchasing power of some of their wealth. Reform in other consumption tax directions may then be elusive, because it …
Persistent link: https://www.econbiz.de/10009432056
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„Good Taxation“ und die Neukonzeption der Einkommens- und Gewinnbesteuerung in Georgien
Khokrishvili, Elguja - 2010
eine besondere Rolle. Einkommen- und Mehrwertsteuerentwürfe erfüllen alle Neutralitätskriterien (Neutralität der … transformation process. A key role in the reform agenda is given to public finances, especially tax reform. During the last decade … severa researches and recommendations have been made in scientific literature regarding a consumption based tax reform. The …
Persistent link: https://www.econbiz.de/10009449002
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Good Taxation und die Neukonzeption der Einkommens- und Gewinnbesteuerung in Georgien
Khokrishvili, Elguja - 2008
eine besondere Rolle. Einkommen- und Mehrwertsteuerentwürfe erfüllen alle Neutralitätskriterien (Neutralität der … transformation process. A key role in the reform agenda is given to public finances, especially tax reform. During the last decade … severa researches and recommendations have been made in scientific literature regarding a consumption based tax reform. The …
Persistent link: https://www.econbiz.de/10009449070
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Theoretische und Empirische Aspekte der Besteuerung von Veräußerungsgewinnen
Jacob, Martin - 2010
zeigen, dass, wie erwartet, Steuerpflichtige mit einem hohen Grenzsteuersatz sowie einem hohen Einkommen vermehrt … Verhältnis zu ihrem Einkommen nicht adäquat zum Steueraufkommen beitragen, kritisch analysiert. Bach, Corneo und Steiner …
Persistent link: https://www.econbiz.de/10009475339
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The Impact of Optimal Tariffs and Taxes on Agglomeration
Ross, Matthias - 2002
This paper extends an economic geography model by tariffs to analyze their impact on welfare and sustainability of agglomerations. Policies with and without cooperation are compared, with the goal of maximizing aggregated welfare in the former and regional welfare in the latter case. The main...
Persistent link: https://www.econbiz.de/10009442393
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Growth, Income Inequality and Aid Giving: Looking for an Aid-Kuznets Curve
Sobhee, Sanjeev K.; Nath, Shyam - 2007
when growth occurs. A tax-subsidy policy is hypothesised in the manner advocated by optimal tax theory to effectively deal …
Persistent link: https://www.econbiz.de/10009444774
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Optimal Tax Mix in a Two-Sector Growth Model with Transitional Dynamics
Davies, James B.; Zhang, Jie; Zeng, Jinli - 2000
This paper examines the problem of optimal tax mix analytically in a two-sector growth model with transitional dynamics. Tax revenue is required to provide a pure public good. The key problems are: over-consumption of leisure under labor income or consumption taxes; and under-investment in human...
Persistent link: https://www.econbiz.de/10009447228
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Tax policies, vintage capital, and exit and entry of plants
Jansen, Dennis W. (contributor) - 2005
Following Chamley, Lucas, Laitner, and Aiyagari, this dissertation continues toexplore the answer for the question of zero capital taxation by discussing how taxeson capital income, labor income, and property affect the economy in the contextof a vintage capital model where the embodied...
Persistent link: https://www.econbiz.de/10009465215