أعرض تسجيلة المادة بشكل مبسط
| 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 |
|
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أعرض تسجيلة المادة بشكل مبسط