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Introduction : tax justice--the uneasy debate / Joseph J. Thorndike and Dennis J. Ventry Jr. -- Equity and the case for progressive taxation / Richard A. Musgrave -- Equity versus efficiency and the U.S. tax system in historical perspective / Dennis J. Ventry Jr. -- Economic history and the...
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In der vorliegenden Arbeit wird die vom Deutschen Institut für Wirtschaftsforschung in einem Gutachten vorgeschlagene ökologische Steuerreform einer kritischen Würdigung unterzogen. Die Untersuchung richtet sich zunächst auf das der positiven Analyse zugrundeliegende methodische Vorgehen und...
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Michael Stimmelmayr undertakes the intricate task of analyzing the outcome and especially the efficiency gains of capital income tax reforms. The simultaneous alteration of several tax rates will induce multiple economy wide repercussions, as firms and households change their optimal behaviour...
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