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Thema: Zur Einbindung der Kapitalbesteuerung in ein rationales Steuersystem

Author

Listed:
  • Homburg Stefan

    (Universität Hannover, Lehrstuhl Öffentliche Finanzen, Königsworther Platz 1, D–30167 Hannover)

  • Rose Manfred

    (Forschungsstelle “Marktorientiertes Steuersystem”, Alfred Weber-Institut für Wirtschaftswissenschaften, Ruprecht-Karls-Universität Heidelberg, Zeppelinstraße 151, D–69121 Heidelberg)

  • Zöller Daniel
  • Genser Bernd

    (Universität Konstanz, Fachbereich Wirtschaftswissenschaften, D–78457 Konstanz)

Abstract

In the paper of Stefan Homburg recent proposals for capital income tax reform are considered. The analysis focusses on German taxes, but experiences from abroad as well as the European Savings Directive are also taken into account. Given the present complexity of capital income taxation, the crucial question is whether or not Germany should adopt a dual income tax. After considering questions of distributive justice, tax yield, efficiency, and compliance, the article advocates in favour of a comprehensive income tax, combined with a strengthening of tax audit, and rejects the idea of a dual income tax.

Suggested Citation

  • Homburg Stefan & Rose Manfred & Zöller Daniel & Genser Bernd, 2005. "Thema: Zur Einbindung der Kapitalbesteuerung in ein rationales Steuersystem," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 54(3), pages 305-342, December.
    • Handle: RePEc:lus:zwipol:v:54:y:2005:i:3:p:305-342:n:4
    DOI: 10.1515/zfwp-2005-0304
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