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Ist eine duale Einkommensteuer einfacher und gerechter als eine umfassende Einkommensteuer?

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  • Bernd Genser

    ()
    (Department of Economics, University of Konstanz)

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File URL: http://cofe.uni-konstanz.de/Papers/dp01_09.pdf
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Paper provided by Center of Finance and Econometrics, University of Konstanz in its series CoFE Discussion Paper with number 01-09.

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Length: 13 pages
Date of creation: Oct 2001
Date of revision:
Handle: RePEc:knz:cofedp:0109

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References

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  1. Homburg, Stefan, 2010. "Allgemeine Steuerlehre," EconStor Books, ZBW - German National Library of Economics, number 92547, November.
  2. Kaplow, Louis, 1996. "On the Divergence between "Ideal" and Conventional Income-Tax Treatment of Human Capital," American Economic Review, American Economic Association, vol. 86(2), pages 347-52, May.
  3. Robin Boadway & Neil Bruce, 1982. "A General Proposition on the Design of a Neutral Business Tax," Working Papers 461, Queen's University, Department of Economics.
  4. Homburg, Stefan, 1997. "Soll die klassische Einkommensteuer wiederbelebt werden?," EconStor Open Access Articles, ZBW - German National Library of Economics, pages 107-114.
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Cited by:
  1. Rumpf, Dominik, 2013. "Zinsbereinigung bei der Dualen Einkommensteuer," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 32, number urn:isbn:9783161528699, July.

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