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Im Mittelpunkt der Arbeit stehen die Auswirkungen steuerlicher Abschreibungen und investitionsfördernder Massnahmen auf die intersektorale und internationale Kapitalallokation. Der Autor analysiert sowohl bestehende steuerliche Vorschriften als auch Reformvorschläge (z.B....
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This paper studies optimal taxation of entrepreneurial capital with private information and multiple assets … asset taxation is optimal. Marginal taxes on bonds depend on the correlation of their returns with idiosyncratic capital … double taxation of capital income â€" at the firm level and at the investor level. Finally, we show that taxation of assets …
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This paper studies optimal taxation of entrepreneurial capital with private information and multiple assets … asset taxation is optimal. Marginal taxes on bonds depend on the correlation of their returns with idiosyncratic capital … double taxation of capital income â€" at the firm level and at the investor level. Finally, we show that taxation of assets …
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