Wie viel Aufkommen kostet die Einführung eines Konsumsteuersystems? Weniger als 1% des BIP
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References listed on IDEAS
- Roger H. Gordon & Joel Slemrod, 1988. "Do We Collect Any Revenue from Taxing Capital Income?," NBER Chapters,in: Tax Policy and the Economy: Volume 2, pages 89-130 National Bureau of Economic Research, Inc.
- Michael P. Devereux & Rachel Griffith & Alexander Klemm, 2002. "Corporate income tax reforms and international tax competition," Economic Policy, CEPR;CES;MSH, vol. 17(35), pages 449-495, October.
- Johannes Becker & Clemens Fuest, 2005. "Does Germany Collect Revenue from Taxing Capital Income?," CESifo Working Paper Series 1489, CESifo Group Munich.
- Gordon, Roger & Kalambokidis, Laura & Slemrod, Joel, 2004.
"Do we now collect any revenue from taxing capital income?,"
Journal of Public Economics,
Elsevier, vol. 88(5), pages 981-1009, April.
- Roger H. Gordon & Laura Kalambokidis & Joel Slemrod, 2003. "Do We Now Collect Any Revenue From Taxing Capital Income?," NBER Working Papers 9477, National Bureau of Economic Research, Inc.
- Clemens Fuest & Alfons J. Weichenrieder, 2002. "Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates," CESifo Working Paper Series 781, CESifo Group Munich.
More about this item
KeywordsSteuersystem; Verbrauchsteuer; Steueraufkommen; Steuerbemessung; Deutschland;
- D10 - Microeconomics - - Household Behavior - - - General
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
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