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The book suggests a novel way how the effects of tax reforms especially in the field of capital income taxation can be measured by means of dynamic computable general equilibrium (CGE) models. Using a model calibrated to the German economy, the author evaluates and quantifies the effects of...
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Vor der Unternehmenssteuerreform 2008/2009 war bei der Besteuerung von Aktienfonds das Transparenzprinzip weitestgehend umgesetzt. Lediglich das Fondsprivileg für Privatanleger stand diesem Prinzip entgegen. Durch die Unternehmensteuerreform wurde das Fondsprivileg für Privatanleger...
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This paper describes the evolution of capital income taxation, including corporate, dividend, interest, capital gains and wealth taxation, in Sweden between 1862 and 2010. To illustrate the evolution, we present annual time-series data on the marginal effective tax rates on capital income (METR)...
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