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Allgemeine Steuerlehre
Homburg, Stefan - 2010 - 6., stark überarbeitete Aufl.
history, and describes principles of tax administration and the construction of schedules. Tax shifting, optimal taxation … theory, and questions of tax justice are considered in depth. The book also contains a theory of business taxation and an … elaborate treatment of international taxation …
Persistent link: https://www.econbiz.de/10010372060
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Capital Levies and Transition to a Consumption Tax
Kaplow, Louis - 2012
also related to literature that examines dynamic models of taxation, particularly work simulating consumption tax … transitions and assessing the optimality of capital taxation in the long run …
Persistent link: https://www.econbiz.de/10012713229
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Simplifying Assumptions : How Might the Politics of Consumption Tax Reform Affect (Impair) the End Product?
Shaviro, Daniel - 2006
One of the main advantages of consumption taxation that its advocates, including me, have claimed is simplification …
Persistent link: https://www.econbiz.de/10014058873
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What kind of Corporation Tax Regime?
Cnossen, Sijbren - 2014 - This version: 18 November 2014
This paper explores the taxation of corporations in the wider context of capital income taxation. The pros and cons of …
Persistent link: https://www.econbiz.de/10010459664
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The taxation of closely held firms : the achilles heel of the dual income tax system reconsidered
Stenkula, Mikael; Wykman, Niklas - 2022
This study presents an improvement of the King-Fullerton framework for calculating the marginal effective tax rate (METR) for active owners of closely held corporations in a dual income tax system with income splitting rules. The original King and Fullerton model was not modeled to incorporate...
Persistent link: https://www.econbiz.de/10013277457
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The effects of a tax allowance for growth and investment : empirical evidence from a firm-level analysis
Petutschnig, Matthias; Rünger, Silke - 2017
We contribute to the empirical literature on the debt bias of corporate income taxation through a firm-level evaluation … stronger than those the previous literature for traditional Allowance for Corporate Equity (ACE) tax systems has identified …
Persistent link: https://www.econbiz.de/10011747429
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The effects of a tax allowance for growth and investment : empirical evidence from a firm-level analysis
Petutschnig, Matthias; Rünger, Silke - 2017
We contribute to the empirical literature on the debt bias of corporate income taxation through a firm-level evaluation … stronger than those the previous literature for traditional Allowance for Corporate Equity (ACE) tax systems has identified …
Persistent link: https://www.econbiz.de/10011707045
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Public finance in a nutshell : a Cobb Douglas teaching tool for general equilibrium tax incidence and excess burden
Fullerton, Don; Ta, Chi L. - 2016
To help first- or second-year graduate students in economics apply their theoretical training, this paper shows how to solve a simple and intuitive computable general equilibrium (CGE) model using a calculator. Because this simplified Harberger model uses Cobb Douglas functional forms for...
Persistent link: https://www.econbiz.de/10011581180
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Public Finance in a Nutshell : A Cobb Douglas Teaching Tool for General Equilibrium Tax Incidence and Excess Burden
Fullerton, Don - 2017
To help first- or second-year graduate students in economics apply their theoretical training, this paper shows how to solve a simple and intuitive computable general equilibrium (CGE) model using a calculator. Because this simplified Harberger model uses Cobb Douglas functional forms for...
Persistent link: https://www.econbiz.de/10012964062
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Taxation of pensions in Portugal : is there a rationale for a semi-dual income tax system?
Bravo, Jorge Miguel Ventura - 2016
adoption of semi-dual income tax in the taxation of public, occupational and private pensions and other retirement income …, taking the Portuguese experience as a possible guide to other countries. The particular effects of pension taxation on the …
Persistent link: https://www.econbiz.de/10011499817