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Besteuerung des Humanvermögens

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  • Wolfram F. Richter
  • Berthold U. Wigger

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  • Wolfram F. Richter & Berthold U. Wigger, 2012. "Besteuerung des Humanvermögens," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 13(1-2), pages 82-102, February.
  • Handle: RePEc:bla:perwir:v:13:y:2012:i:1-2:p:82-102
    DOI: j.1468-2516.2012.00373.x
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    References listed on IDEAS

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    1. Dwenger, Nadja & Storck, Johanna & Wrohlich, Katharina, 2012. "Do tuition fees affect the mobility of university applicants? Evidence from a natural experiment," Economics of Education Review, Elsevier, vol. 31(1), pages 155-167.
    2. Eliza Ahmed & Valerie Braithwaite, 2004. "When Tax Collectors Become Collectors for Child Support and Student Loans: Jeopardizing the Revenue Base?," Kyklos, Wiley Blackwell, vol. 57(3), pages 303-326, August.
    3. Eckhard Janeba & Alexander Kemnitz & Nick Ehrhart, 2007. "Studiengebühren in Deutschland: Drei Thesen und ihr empirischer Gehalt," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 8(2), pages 184-205, March.
    4. Panu Poutvaara, 2003. "Educating Europe," Public Economics 0302008, EconWPA.
    5. Bas Jacobs & A. Lans Bovenberg, 2011. "Optimal Taxation of Human Capital and the Earnings Function," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 13(6), pages 957-971, December.
    6. Anderberg, Dan, 2009. "Optimal policy and the risk properties of human capital reconsidered," Journal of Public Economics, Elsevier, vol. 93(9-10), pages 1017-1026, October.
    7. Richter, Wolfram F., 2009. "Taxing education in Ramsey's tradition," Journal of Public Economics, Elsevier, vol. 93(11-12), pages 1254-1260, December.
    8. David E. Wildasin, 2000. "Labor-Market Integration, Investment in Risky Human Capital, and Fiscal Competition," American Economic Review, American Economic Association, vol. 90(1), pages 73-95, March.
    9. Lans Bovenberg, A. & Jacobs, Bas, 2005. "Redistribution and education subsidies are Siamese twins," Journal of Public Economics, Elsevier, vol. 89(11-12), pages 2005-2035, December.
    10. Dorothea Blomeyer & Katja Coneus & Manfred Laucht & Friedhelm Pfeiffer, 2009. "Initial Risk Matrix, Home Resources, Ability Development, and Children's Achievement," Journal of the European Economic Association, MIT Press, vol. 7(2-3), pages 638-648, 04-05.
    11. Chapman, Bruce, 1997. "Conceptual Issues and the Australian Experience with Income Contingent Charges for Higher Education," Economic Journal, Royal Economic Society, vol. 107(442), pages 738-751, May.
    12. Chapman, Bruce, 2006. "Income Contingent Loans for Higher Education: International Reforms," Handbook of the Economics of Education, Elsevier.
    13. Wolfram F. Richter & Lars Kunze, 2011. "Taxing Human Capital Efficiently when Qualified Labour is Mobile," CESifo Working Paper Series 3366, CESifo Group Munich.
    14. Chapman, Bruce & Ryan, Chris, 2005. "The access implications of income-contingent charges for higher education: lessons from Australia," Economics of Education Review, Elsevier, vol. 24(5), pages 491-512, October.
    15. Panu Poutvaara, 2004. "Educating Europe: Should Public Education be Financed with Graduate Taxes or Income-contingent Loans?," CESifo Economic Studies, CESifo, vol. 50(4), pages 663-684.
    16. Wolfram F. Richter, 2011. "Efficient Education Policy - A Second-Order Elasticity Rule," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 67(1), pages 1-7, March.
    17. Atkinson, A. B. & Stiglitz, J. E., 1976. "The design of tax structure: Direct versus indirect taxation," Journal of Public Economics, Elsevier, vol. 6(1-2), pages 55-75.
    18. Berthold U. Wigger, 2001. "Higher Education Financing and Income Redistribution," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 58(1), pages 1-48, December.
    19. Borgloh, Sarah & Kupferschmidt, Frank & Wigger, Berthold U., 2007. "Verteilungseffekte der öffentlichen Finanzierung der Hochschulbildung in Deutschland: Eine Längsschnittbetrachtung auf der Basis des sozioökonomischen Panels," ZEW Discussion Papers 07-022, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
    20. 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.
    21. Schneider, Hilmar & Zimmermann, Klaus F., 2010. "Agenda 2020: Strategies to Achieve Full Employment in Germany," IZA Policy Papers 15, Institute for the Study of Labor (IZA).
    22. von Weizsäcker, Robert K & Wigger, Berthold, 1998. "Risk, Resources and Education," CEPR Discussion Papers 1808, C.E.P.R. Discussion Papers.
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    Cited by:

    1. Pfeiffer Friedhelm & Stichnoth Holger, 2015. "Fiskalische und individuelle Bildungsrenditen – aktuelle Befunde für Deutschland," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 16(4), pages 393-411, December.

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