Optimale Besteuerung riskanter Einkünfte
AbstractHow can an income tax system cope with aggregate risk, which cannot be avoided by insurance contracts? In case of risky capital income, Dirk Schindler develops a new tax system: The Triple Income Tax. (Published in German.)
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Bibliographic InfoThis book is provided by Mohr Siebeck, Tübingen in its series Beiträge zur Finanzwissenschaft with number urn:isbn:9783161488405 and published in 2006.
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Einkommenssteuer; Triple Income Tax;
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- Schindler, Dirk, 2008. "Human Capital, Multiple Income Risk and Social Insurance," Discussion Papers 2008/18, Department of Business and Management Science, Norwegian School of Economics.
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