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Debates on individual income tax and potential Japanese tax reforms

Suzuki, Masaaki - In: Public policy review 10 (2014) 3, pp. 371-396

Persistent link: https://www.econbiz.de/10010431342

Corporations' choice of tax regime when transition costs are small and income shifting potential is large

Alstadsæter, Annette (contributor); … - 2008

The literature provides ambiguous results on the effect of taxes on businesses’ choice of organizational form, partly due to a lack of good firm-level data. Our micro data covers the full population of non-financial Norwegian corporations over ten years. During this period, the dual income tax...

Persistent link: https://www.econbiz.de/10003751087

Reform der Einkommens- und Unternehmensbesteuerung durch die duale Einkommensteuer

Schön, Wolfgang; Schreiber, Ulrich; Spengel, Christoph; … - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 86 (2006) 3, pp. 147-151

Persistent link: https://www.econbiz.de/10003296465

Tax effects on educational and organizational choice

Alstadsæter, Annette - 2004

Persistent link: https://www.econbiz.de/10003224491

Unternehmenssteuern : die duale Einkommensteuer als Reformoption

Wiegard, Wolfgang - In: Deutschland - was nun? : Reformen für Wirtschaft und …, (pp. 221-235). 2006

Persistent link: https://www.econbiz.de/10003243672

Die Duale Einkommensteuer - Reformmodell für Deutschland?

Englisch, Joachim - 2005

Persistent link: https://www.econbiz.de/10003179223

For a dual income tax : proposals for a tax reform in Germany (Pro and contra)

Wiegard, Wolfgang - In: CESifo forum : a bi-monthly journal on European … 6 (2005) 3, pp. 56

Persistent link: https://www.econbiz.de/10003179473

Income tax reform for a globalized world: the case for a dual income tax

Boadway, Robin W. - In: Journal of Asian economics 16 (2005) 6, pp. 910-927

Persistent link: https://www.econbiz.de/10003231201

Implementing a dual income tax in Germany : effects on investment and welfare

Radulescu, Doina; Stimmelmayr, Michael - 2005

This paper investigates the effects of implementing a dual income tax (DIT) in Germany. We follow the reform proposal of the German Council of Economic Advisors (2003) and analyze its implications on capital formation, investment and welfare using a dynamic computable general equilibrium model....

Persistent link: https://www.econbiz.de/10003176994

Abgeltungssteuer, duale ESt und zinsbereinigte ESt: Steuerreform aus einem Guss

Fehr, Hans; Wiegard, Wolfgang - In: Steuern, Rechnungslegung und Kapitalmarkt : Festschrift …, (pp. 27-43). 2004

Persistent link: https://www.econbiz.de/10002152089