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Dual Income Taxation in EU Member Countries

Eggert, Wolfgang; Genser, Bernd - In: CESifo DICE Report 03 (2005) 1, pp. 41-47

Persistent link: https://www.econbiz.de/10011696498

Dual Income Tax: A Pragmatic Tax Reform Alternative for Germany

Spengel, Christoph; Wiegard, Wolfgang - In: CESifo DICE Report 02 (2004) 3, pp. 15-22

Persistent link: https://www.econbiz.de/10011696478

For a dual income tax

Wiegard, Wolfgang - In: CESifo Forum 06 (2005) 3, pp. 56

Persistent link: https://www.econbiz.de/10011695815

Reform der Besteuerung von Alterseinkünften: kurz- und mittelfristig negative Aufkommenswirkungen, langfristig auch zunehmende Einkommensungleichheit

Buslei, Hermann; Steiner, Viktor - In: DIW Wochenbericht 73 (2006) 5, pp. 57-63

Die Besteuerung der Alterseinkünfte in Deutschland wurde mit dem Alterseinkünftegesetz 2004 grundsätzlich neu geregelt …

Persistent link: https://www.econbiz.de/10011601636

The Dual Income Tax System - An Overview

Boadway, Robin - In: CESifo DICE Report 02 (2004) 3, pp. 3-8

Persistent link: https://www.econbiz.de/10011696476

An assessment of consumption and income taxes in Japan

Horioka, Charles Yuji; Sekita, Shizuka - 2004

In this paper, we conduct a theoretical analysis of the consumption and income taxes from the viewpoints of efficiency and equity, we evaluate the past and present structure of Japan's consumption and income taxes, we consider the role of the consumption tax in stimulating the economy, in...

Persistent link: https://www.econbiz.de/10010332469