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 analyzes the likely economic consequences of a specific proposal for corporate income tax reform in Switzerland that is based on the recent ERU (2001) report. The proposal includes a partial dividend tax relief, more effective taxation of capital gains, and a property tax reduction,...

I reconsider the effect of capital income taxation on firm size and firm growth by embedding the nucleus theory of firm development of Sinn (1991) into a framework of monopolistic competition with new firm creation. In a turnover of firms, firm destruction is counterbalanced by a permanent...

This paper analyzes the likely economic consequences of a specific proposal for corporate income tax reform in Switzerland that is based on the recent ERU (2001) report. The proposal includes a partial dividend tax relief, more effective taxation of capital gains, and a property tax reduction,...

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

Die Bundesagentur für Arbeit (BA) holt bei Arbeitgebern regelmäßig eine Rückmeldung zu ihrem Dienstleistungsangebot ein. Dabei erreicht sie ausschließlich Betriebe, die von den Arbeitgeber-Services betreut werden. Für die Ausgestaltung und Dimensionierung ihrer Angebote benötigen die...