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Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland: Eine betriebswirtschaftliche Analyse
Hoppe, Thomas; Maiterth, Ralf; Sureth, Caren - 2015
Die (Wieder-)Einführung einer Vermögensteuer ist in den vergangenen Jahren erneut in den Fokus der politischen Diskussion gerückt. Der vorliegende Beitrag vermittelt einen Eindruck von den Belastungswirkungen, die aus der Umsetzung von aktuell vorliegenden Besteuerungskonzepten resultieren...
Persistent link: https://www.econbiz.de/10010464390
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A Wealth Tax on the Rich to Bring down Public Debt? Revenue and Distributional Effects of a Capital Levy
Bach, Stefan; Beznoska, Martin; Steiner, Viktor - 2011
The idea of higher wealth taxes to finance the mounting public debt in the wake of the financial crises is gaining … net wealth that is currently on the German political agenda. We use survey data from the German Socio-Economic Panel (SOEP …) and estimate the net wealth distribution at the very top, based on publicly available information about very rich Germans …
Persistent link: https://www.econbiz.de/10011601039
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Wealth tax as alternative minimum tax? The impact of a wealth tax on business structure and strategy
Sureth, Caren; Maiterth, Ralf - 2005
An alternative minimum tax (AMT) is often regarded as desirable. We analyze a wealth tax at corporate and personal … level that is designed as an AMT as proposed by the German Green Party. This wealth tax is imputable to profit taxes and is … sector which generally maintain rather high gearing rates are more frequently subjected to the wealth tax than capital …
Persistent link: https://www.econbiz.de/10010298447
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Piketty’s r-g Model: Wealth Inequality and Tax Policy
Fuest, Clemens; Peichl, Andreas; Waldenström, Daniel - In: CESifo Forum 16 (2015) 1, pp. 3-10
Persistent link: https://www.econbiz.de/10011696162
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On the Link between Piketty’s Laws
van Schaik, Ton - In: CESifo Forum 16 (2015) 1, pp. 11-18
Persistent link: https://www.econbiz.de/10011696163
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Nit-Piketty: A Comment on Thomas Piketty’s Capital in the Twenty First Century
Ray, Debraj - In: CESifo Forum 16 (2015) 1, pp. 19-25
Persistent link: https://www.econbiz.de/10011696164
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r>g: Why the ‘Piketty Debate’ Unsettles Germany’s Economic Experts
van Treeck, Till - In: CESifo Forum 16 (2015) 1, pp. 26-34
Persistent link: https://www.econbiz.de/10011696165
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Capital in the 21st Century and Bias in German Print Media
Schinke, Christoph - In: CESifo Forum 16 (2015) 1, pp. 35-39
Persistent link: https://www.econbiz.de/10011696166
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A Historical Approach to Property, Inequality and Debt: Reflections on Capital in the 21st Century
Piketty, Thomas - In: CESifo Forum 16 (2015) 1, pp. 40-49
Persistent link: https://www.econbiz.de/10011696167
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Integrating income tax and national insurance: An interim report
Adam, Stuart; Loutzenhiser, Glen - 2007
Income Tax and National Insurance are now sufficiently similar that merging them appears to be a plausible option, yet still sufficiently different that integration raises significant difficulties. This paper surveys the potential benefits of integration – increased transparency and reduced...
Persistent link: https://www.econbiz.de/10010293027