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http://dspace.mediu.edu.my:8181/xmlui/handle/10419/18953| Title: | Does Germany collect revenue from taxing capital income? |
| Keywords: | H21 H25 ddc:330 cash flow tax tax revenue effects effective taxation of capital income Kapitalertragsteuer Steueraufkommen Ausgabensteuer Steuerreform Deutschland |
| Issue Date: | 16-Oct-2013 |
| Publisher: | |
| Description: | A widespread objection to the introduction of consumption tax systems claims that this would lead to high tax revenue losses. This paper investigates the revenue effects of a consumption tax reform in Germany. Our results suggest that the revenue losses would be surprisingly low. We find a maximum revenue loss of 1.6 percent of annual GDP. In some years, we even find a tax revenue gain. This implies that the current tax system collects little revenue from taxing the normal return to capital. Based on these results, we calculate a macroeconomic measure of the effective tax rate on capital income. |
| URI: | http://koha.mediu.edu.my:8181/xmlui/handle/10419/18953 |
| Other Identifiers: | http://hdl.handle.net/10419/18953 ppn:500466858 |
| Appears in Collections: | EconStor |
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