This article reviews recent advances in the study of dynamic taxation, considering three main approaches: the dynamic Mirrlees, the parametric Ramsey, and the sufficient statistics approaches. In the first approach, agents’ heterogeneous abilities to earn income are private information and...

Grundlagen kapitalmarktorientierter Unternehmensbewertung -- Preisbildung am Kapitalmarkt bei persönlicher Besteuerung der Kapitalmarktakteure -- Discounted-Cashflow-Verfahren bei persönlicher Besteuerung der Kapitalmarktakteure -- Zusammenfassung und Ausblick.

This paper reviews recent advances in the study of dynamic taxation, considering three main approaches: the dynamic Mirrlees, the parametric Ramsey, and the sufficient statistics approaches. In the first approach, agents' heterogeneous abilities to earn income are private information and evolve...

An important proposition in the theory of efficient taxation is that, if capital income is taxed, all types of capital income should be taxed at the same rate. This conclusion has motivated extensive empirical analysis of the tax rates on different types of capital income. It has also been the...