Nehmt von den Reichen? Die Vermögenssteuer zwischen Anspruch und Wirklichkeit
AbstractThe reintroduction of a wealth tax in Germany would not contribute to more fairness in terms of the ability to pay principle. On the contrary: Since wealth in form of human capital is not taxed, a wealth tax would lead to a massive unequal treatment of people with the same ability to pay. The expected shift of the tax burden would hit low-income households in particular. Economic performance would decrease and the labour market would be negatively affected. Overall, the wealth tax cannot deliver what its promoters in the political arena promise.
Download InfoTo our knowledge, this item is not available for download. To find whether it is available, there are three options:
1. Check below under "Related research" whether another version of this item is available online.
2. Check on the provider's web page whether it is in fact available.
3. Perform a search for a similarly titled item that would be available.
Bibliographic InfoArticle provided by Institut fuer Wirtschaftspolitik an der Universitaet zu Koeln in its journal Zeitschrift fuer Wirtschaftspolitik.
Volume (Year): 62 (2013)
Issue (Month): 2 ()
Arbeitsplätze; Ausbildungsplätze; „Basel III“; Besteuerung; Betriebsvermögen; Bewertungsgesetz; Bundestagswahlkampf; Eigenkapital; Erbschaftsteuer; Erhebungskosten; Familienunternehmen; Gewerbesteuer; Grundsteuer; Investitionen; Kapitalbesteuerung Öffentliche Finanzen Staatsausgaben Staatseinnahmen; Steuern; Steueraufkommen; Sollertragsteuern; Steuermittelverschwendung; Substanzsteuern; Vermögensteuer;
Find related papers by JEL classification:
- D2 - Microeconomics - - Production and Organizations
- D3 - Microeconomics - - Distribution
- D6 - Microeconomics - - Welfare Economics
- H1 - Public Economics - - Structure and Scope of Government
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
- H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
- K1 - Law and Economics - - Basic Areas of Law
- K3 - Law and Economics - - Other Substantive Areas of Law
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
- O1 - Economic Development, Technological Change, and Growth - - Economic Development
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dagmar Rickmeyer).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.