This paper proposes a growth-oriented dual-income tax by combining an allowance for corporate equity with a broadly defined flat tax on personal capital income. Revenue losses are compensated by an increase in the value added tax. The paper demonstrates the neutrality properties of the reform...

This paper proposes a growth-oriented dual-income tax by combining an allowance for corporate equity with a broadly defined flat tax on personal capital income. Revenue losses are compensated by an increase in the value added tax. The paper demonstrates the neutrality properties of the reform...

Die hohe Arbeitslosigkeit ist gegenwärtig eines der größten politischen und sozialen Probleme. Ihre Ursachen sind in der institutionellen Gestaltung des Arbeitsmarktes zu suchen. Welche institutionellen Regeln bestimmen das Verhalten der Akteure auf dem A