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Dual Income Tax: A Pragmatic Tax Reform Alternative for Germany

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  • Christoph Spengel
  • Wolfgang Wiegard
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    File URL: http://www.cesifo-group.de/portal/page/portal/DocBase_Content/ZS/ZS-CESifo_DICE_Report/zs-dice-2004/zs-dice-2004-3/dicereport304-forum3.pdf
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    Bibliographic Info

    Article provided by Ifo Institute for Economic Research at the University of Munich in its journal DICE.

    Volume (Year): 2 (2004)
    Issue (Month): 3 (October)
    Pages: 15-22

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    Handle: RePEc:ces:ifodic:v:2:y:2004:i:3:p:15-22

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    Related research

    Keywords: Steuerpolitik; Doppelbesteuerung; Steuerreform; Deutschland; Tax policy; Double taxation; Tax reform; Germany;

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    References

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    1. Devereux, Michael P. & Griffith, Rachel, 1998. "Taxes and the location of production: evidence from a panel of US multinationals," Journal of Public Economics, Elsevier, vol. 68(3), pages 335-367, June.
    2. Ulrich Schreiber & Christoph Spengel & Lothar Lammersen, 2002. "Measuring The Impact Of Taxation On Investment And Financing Decisions," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 54(1), pages 2-23, January.
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    Cited by:
    1. Gerhard Wagenhals & Jürgen Buck, 2009. "Implementing a Dual Income Tax in Germany - Effects on Labor Supply and Income Distribution," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), Justus-Liebig University Giessen, Department of Statistics and Economics, vol. 229(1), pages 84-102, February.
    2. Michael P. Devereux & Peter Birch Sørensen, 2006. "The Corporate Income Tax: international trends and options for fundamental reform," European Economy - Economic Papers 264, Directorate General Economic and Monetary Affairs (DG ECFIN), European Commission.
    3. Doina Maria Radulescu, 2005. "Deutschland braucht eine Reform der (Kapital-)Einkommensbesteuerung," Ifo Schnelldienst, Ifo Institute for Economic Research at the University of Munich, vol. 58(17), pages 16-20, 09.
    4. Bernd Genser, 2006. "The Dual Income Tax: Implementation and Experience in European Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0625, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    5. Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," CESifo Working Paper Series 1793, CESifo Group Munich.
    6. Siemers, Lars-H. R. & Zöller, Daniel, 2011. "Change-over within little scope: On the decision neutrality of recent tax reform proposals," MPRA Paper 27943, University Library of Munich, Germany.
    7. Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," EPRU Working Paper Series 06-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.

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