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Evaluierung von Steuervergünstigungen. Band 2: Evaluierungsberichte (erster Teilband). Endfassung (Herbst 2009). Forschungsauftrag Projektnummer 15/07 des Bundesministeriums der Finanzen

Author

Listed:
  • Jung, Anna
  • Thöne, Michael
  • Gerhards, Eva
  • Elschner, Christina
  • Heinemann, Friedrich
  • Kraus, Margit
  • Næss-Schmidt, Sigurd
  • Robert Schwager

Abstract

No abstract is available for this item.

Suggested Citation

  • Jung, Anna & Thöne, Michael & Gerhards, Eva & Elschner, Christina & Heinemann, Friedrich & Kraus, Margit & Næss-Schmidt, Sigurd & Robert Schwager, 2009. "Evaluierung von Steuervergünstigungen. Band 2: Evaluierungsberichte (erster Teilband). Endfassung (Herbst 2009). Forschungsauftrag Projektnummer 15/07 des Bundesministeriums der Finanzen," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 110521.
  • Handle: RePEc:zbw:zewexp:110521
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    References listed on IDEAS

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    2. Kleven, Henrik Jacobsen & Richter, Wolfram F & Sorensen, Peter Birch, 2000. "Optimal Taxation with Household Production," Oxford Economic Papers, Oxford University Press, vol. 52(3), pages 584-594, July.
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    7. Auerbach, Alan J. & Hines, James Jr., 2002. "Taxation and economic efficiency," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 21, pages 1347-1421, Elsevier.
    8. Vidar Ringstad & Knut Løyland, 2006. "The Demand for Books Estimated by Means of Consumer Survey Data," Journal of Cultural Economics, Springer;The Association for Cultural Economics International, vol. 30(2), pages 141-155, September.
    9. O'Donoghue, Ted & Rabin, Matthew, 2006. "Optimal sin taxes," Journal of Public Economics, Elsevier, vol. 90(10-11), pages 1825-1849, November.
    10. Diamond, Peter A & Mirrlees, James A, 1971. "Optimal Taxation and Public Production: I--Production Efficiency," American Economic Review, American Economic Association, vol. 61(1), pages 8-27, March.
    11. Böhringer, Christoph & Büttner, Thiess & Kraus, Margit & Boeters, Stefan, 2004. "Allokative und distributive Effekte einer Abschaffung des ermäßigten Umsatzsteuersatzes: Dienstleistungsauftrag des BMF. Kurzfassung," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 111451.
    12. Homburg, Stefan, 2010. "Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92547, October.
    13. Diamond, Peter A & Mirrlees, James A, 1971. "Optimal Taxation and Public Production II: Tax Rules," American Economic Review, American Economic Association, vol. 61(3), pages 261-278, June.
    14. Copenhagen Economics, 2007. "Study on reduced VAT applied to goods and services in the Member States of the EU," Taxation Studies 0018, Directorate General Taxation and Customs Union, European Commission.
    15. Seki Asano & Takashi Fukushima, 2006. "Some Empirical Evidence On Demand System* And Optimal Commodity Taxation," The Japanese Economic Review, Japanese Economic Association, vol. 57(1), pages 50-68, March.
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