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The main driver of inequality--returns on capital that exceed the rate of economic growth--is again threatening to generate extreme discontent and undermine democratic values. Thomas Piketty`s findings in this ambitious, original, rigorous work will transform debate and set the agenda for the...
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The topics discussed in this report are tax regimes for small taxpayers (Chapter II) and the tax treatment of special economic zones (Chapter III). Although these aspects of the tax system have little direct effect on public finances, they affect many people and how those people make decisions...
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Wie entstehen die Akkumulation und die Distribution von Kapital? Welche Dynamiken sind dafür maßgeblich? Fragen der langfristigen Evolution von Ungleichheit, der Konzentration von Wohlstand in wenigen Händen und nach den Chancen für ökonomisches Wachstum bilden den Kern der Politischen...
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This paper describes the relevance to lawyers and law students of the concept of income for tax purposes and tax policy … legislation which reflect the changing perceptions of the public policies involved. Concerning the concept of income, there is a … discussion of the difference between economists' definition of income and the judicial approach. Giving as examples the …
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Der französische Wirtschaftswissenschaftler untersucht seit Jahrzehnten das Problem der Ungleichheit der Verteilung des Wohlstandes in unserer modernen Wirtschaftswelt. Anhand der wirtschaftlichen Entwicklungslinien seit dem 18. Jahrhundert und historischer Daten kommt er zu einer...
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