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Internationale und intertemporale Effekte der Kapitaleinkommensbesteuerung

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Author Info

  • Christian Keuschnigg

Abstract

In dieser Arbeit werden mittels Simulation die Wirkungen von Änderungen im Bereich der Kapitaleinkommensbesteuerung auf Wachstum und internationale Kapitalbewegungen in einem Zwei-Länder-Modell analysiert. Im besonderen geht es um unterschiedliche Implikationen von Investitions- anreizen in Form von Steuersatzsenkungen versus einer Begünstigung in den Bemessungsgrundlagen. Es wird die Sensitivität der Ergebnisse in Bezug auf die Größe des reformierenden Landes betont. Die Darstellung des Haushaltssektors im Generationenmodell und die explizite Berücksichtigung der Übergangspfade zu neuen intertemporalen Gleichgewichten ermöglicht außerdem, die betrachteten Politiken in ihren Wohlfahrtswirkungen auf gegenwärtige und zukünftige Generationen zu charakterisieren. Die Stärke des Papiers liegt vor allem in der konsequenten Anwendung des intertemporalen Optimierungskalküls zur Erklärung gesamtwirtschaftlicher Phänomene. Wir haben das Modell strikt positiv betrachtet und keinerlei Überlegungen angestellt, auf welcher Rationalität die Politikänderungen beruhen könnten.

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Bibliographic Info

Paper provided by University of Bonn, Germany in its series Discussion Paper Serie A with number 300.

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Date of creation: Jun 1990
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Handle: RePEc:bon:bonsfa:300

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Postal: Bonn Graduate School of Economics, University of Bonn, Adenauerallee 24 - 26, 53113 Bonn, Germany
Fax: +49 228 73 6884
Web page: http://www.bgse.uni-bonn.de

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Cited by:
  1. Klaus NEUSSER, 1991. "Savings, Social Security and Bequests in an OLG Model. A Simulation Exercise for Austria," Vienna Economics Papers vie9201, University of Vienna, Department of Economics.
  2. K. Farmer & K.W. Steininger, 1999. "Reducing CO2-Emissions Under Fiscal Retrenchment: A Multi-Cohort CGE-Model for Austria," Environmental & Resource Economics, European Association of Environmental and Resource Economists, vol. 13(3), pages 309-340, April.

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