Does Germany collect revenue from taxing capital income?

Please use this identifier to cite or link to this item: http://dspace.mediu.edu.my:8181/xmlui/handle/10419/18953

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DC Field	Value	Language
dc.creator	Becker, Johannes	-
dc.creator	Fuest, Clemens	-
dc.date	2005	-
dc.date.accessioned	2013-10-16T07:02:09Z	-
dc.date.available	2013-10-16T07:02:09Z	-
dc.date.issued	2013-10-16	-
dc.identifier	http://hdl.handle.net/10419/18953	-
dc.identifier	ppn:500466858	-
dc.identifier.uri	http://koha.mediu.edu.my:8181/xmlui/handle/10419/18953	-
dc.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.	-
dc.language	eng	-
dc.publisher		-
dc.relation	CESifo working papers 1489	-
dc.rights	http://www.econstor.eu/dspace/Nutzungsbedingungen	-
dc.subject	H21	-
dc.subject	H25	-
dc.subject	ddc:330	-
dc.subject	cash flow tax	-
dc.subject	tax revenue effects	-
dc.subject	effective taxation of capital income	-
dc.subject	Kapitalertragsteuer	-
dc.subject	Steueraufkommen	-
dc.subject	Ausgabensteuer	-
dc.subject	Steuerreform	-
dc.subject	Deutschland	-
dc.title	Does Germany collect revenue from taxing capital income?	-
dc.type	doc-type:workingPaper	-
Appears in Collections:	EconStor

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