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Welchen Erkenntnisgewinn liefert die Theorie der Optimalbesteuerung für die praktische Steuerpolitik?

Genser, Bernd - In: Entwicklung und Perspektiven der Wirtschaftswissenschaft, (pp. 115-132). 2015

Persistent link: https://www.econbiz.de/10011422827

On the optimal tax policy mix when consumers and firms are imperfectly mobile

Genser, Bernd; Haufler, Andreas - 1997

An optimal taxation approach is employed to discuss the interaction between factor and commodity taxes for a small open economy when both profit-earning firms and domestic consumers are imperfectly mobile internationally. In this framework, we demonstrate two main results: first, a...

Persistent link: https://www.econbiz.de/10009623406

Subventionierung versus öffentliche Bereitstellung der Hochschulbildung und die Rolle der Einkommensbesteuerung

Wigger, Berthold U.; Genser, Bernd - In: Bildung : [dieser Band enthält die Referate und …, (pp. 227-246). 2004

Persistent link: https://www.econbiz.de/10002341543

Ist der Verlust der Besteuerungsautonomie der Preis für die europäische Integration?

Genser, Bernd - 1999

Persistent link: https://www.econbiz.de/10001428414

Tax policy and the location decision of firms

Genser, Bernd - In: Trade, growth and economic policy in open economies : …, (pp. 269-280). 1998

Persistent link: https://www.econbiz.de/10001300182

Ist eine Spekulationssteuer wünschenswert?

Eggert, Wolfgang; Genser, Bernd; Schindler, Dirk - In: Steuerpolitik : von der Theorie zur Praxis ; …, (pp. 465-485). 2003

Persistent link: https://www.econbiz.de/10001827111

On the optimal tax policy mix when consumers and firms are imperfectly mobile

Genser, Bernd - In: FinanzArchiv : European journal of public finance 53 (1997) 3, pp. 411-433

Persistent link: https://www.econbiz.de/10001224303

Tax policy and the location decision of firms

Genser, Bernd; Haufler, Andreas - 1996

An optimal taxation approach is employed to discuss the interaction between factor and commodity taxes for a small open economy when profit-earning firms are mobile internationally. In this framework, a destination-based commodity tax is shown to be superior to an origin-based VAT from an...

Persistent link: https://www.econbiz.de/10010220236

Tax policy and the location decision of firms

Genser, Bernd - 1996

Persistent link: https://www.econbiz.de/10013388194

On the optimal tax policy mix when consumers and firms are imperfectly mobile

Genser, Bernd - 1997

Persistent link: https://www.econbiz.de/10013388216