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Wertzuwachssteuer im System der Kapitalertragsbesteuerung
Rupff, Lothar - 2000
Die Wertzuwachssteuer belastet thesaurierte Gewinne bzw. Bewertungsgewinne. Sie muß im System der Kapitalertragssteuern betrachtet werden, da sie eine ihrer speziellen Erhebungsformen ist.Für die Wirkung der Steuer ist entscheidend, welche Ressource ein Unternehmen zur Erzeugung von Gütern...
Persistent link: https://www.econbiz.de/10009450188
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Human Capital and Optimal Policy under Risk and Credit Constraints
Yang, Hongyan - 2010
höheren Bildungsinvestition und einem höheren Konsum während der Bildungszeit führt. Der Trade-off zwischen Umverteilung und …
Persistent link: https://www.econbiz.de/10009471820
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Sozialversicherung als Umverteilungsinstrument bei asymmetrischer Information
Scheuer, Florian - 2005
I examine the question whether social insurance is an appropriate means of redistribution in the presence of an …
Persistent link: https://www.econbiz.de/10009471620
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INEQUALITY, INSTITUTIONS AND REDISTRIBUTION
Aysan, Ahmet Faruk - 2005
This dissertation explores the role of efficiency of redistributive institutions (ERI)on redistribution. The first … between incomeinequality and redistribution. This chapter first shows that even exogenously given ERIaffects the relationship … between income inequality and redistribution. Then, it introducesthree specifications to endogenize ERI. In these various …
Persistent link: https://www.econbiz.de/10009450851
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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
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Risk, Behavior and Evolution
Netzer, Nick - 2007
Diese Doktorarbeit besteht aus vier eigenständigen Forschungsarbeiten, die in der Zeit von Oktober 2004 bis Oktober 2007 geschrieben wurden, während ich Teilnehmer am "Doctoral Programme in Quantitative Economics and Finance" an der Universität Konstanz war. Meine Forschungsinteressen...
Persistent link: https://www.econbiz.de/10009471697
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Taxing Risky Capital Income – A Commodity Taxation Approach
Schindler, Dirk - 2008
In a two-period world with endogenous savings and two assets, the optimal tax structure and optimal diversification of aggregate (capital) risk between private and public consumption are analyzed. We show that there is no trade-off between efficiency in intertemporal consumption and allocation...
Persistent link: https://www.econbiz.de/10009471859