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Zur Ermittlung effektiver Grenzsteuersätze vorteilhafter und unvorteilhafter Handlungsmöglichkeiten in Anknüpfung an den Ansatz von König

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  • Alexander Oldenburg

    (Alexander Oldenburg)

Abstract

Summary Marginal effective tax-rates are a useful tool in the economic analysis of taxationsystems and rules. Schneider pointed out, that the calculi used by King/Fullerton are based on the model of economic profit. Useful results can only be generated provided that the rate of return is equal to the interest rate in a general equilibrium. Based on König’s supposedly new approach to neutral tax-systems the paper highlights marginal effective tax-rates in a calculus permitting the analysis of profitable or unprofitable projects under certainty. It stands to reason that the King/Fullerton-model is circumstantial and thus may lead to distorted results.

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  • Alexander Oldenburg, 1998. "Zur Ermittlung effektiver Grenzsteuersätze vorteilhafter und unvorteilhafter Handlungsmöglichkeiten in Anknüpfung an den Ansatz von König," Schmalenbach Journal of Business Research, Springer, vol. 50(1), pages 41-48, January.
    • Handle: RePEc:spr:sjobre:v:50:y:1998:i:1:d:10.1007_bf03371489
    DOI: 10.1007/BF03371489
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