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Neutral Income Tax Systems

In: Business Taxation and Financial Decisions

Author

Listed:
  • Deborah Schanz

    (Chair of Taxation and Accounting)

  • Sebastian Schanz

    (University of Magdeburg)

Abstract

In this chapter we introduce the idea of neutrality as a superior objective of tax systems. We illustrate common models of neutral taxation and discuss critically how they are and can be implemented in practice. The models discussed are the cash flow tax, the allowance for corporate equity tax and the Johansson/Samuelson tax. After studying this chapter you will know why neutral taxation is essential from an efficient macroeconomic perspective and from an investor’s perspective. You are able to distinguish different types of neutral tax systems and you are able to evaluate their relevance in practice.

Suggested Citation

  • Deborah Schanz & Sebastian Schanz, 2011. "Neutral Income Tax Systems," Springer Books, in: Business Taxation and Financial Decisions, chapter 0, pages 159-213, Springer.
    • Handle: RePEc:spr:sprchp:978-3-642-03284-4_5
    DOI: 10.1007/978-3-642-03284-4_5
    as

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