Why Does Germany Need a Reform of Capital Income Taxation? -- The Dual Income Tax -- The Model -- Simulation Results -- Conclusion
Summary
The book suggests a novel way how the effects of tax reforms especially in the field of capital income taxation can be measured by means of dynamic computable general equilibrium (CGE) models. Using a model calibrated to the German economy, the author evaluates and quantifies the effects of introducing a Dual Income Tax (DIT) in Germany. This tax reform is a currently hotly debated topic in Germany and has been suggested both by the German Council of Economic Advisors (GCEA) and by Prof. Hans-Werner Sinn. Thus, the book is of great interest not only for the academic but also for the business w
Analysis
economie
economics
bedrijfswetenschap
management science
economisch beleid
economic policy
economische theorie
economic theory
speltheorie
game theory
wiskunde
mathematics
macroeconomics
public finance
Management studies, Business Administration, Organizational Science (General)
