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Soll die klassische Einkommensteuer wiederbelebt werden?

Author

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  • Homburg, Stefan

Abstract

Der Artikel vergleicht die klassische und die zinsbereinigte Einkommensteuer. Es wird argumentiert, dass die klassische Einkommensteuer in mehrfacher Hinsicht überlegen ist.

Suggested Citation

  • Homburg, Stefan, 1997. "Soll die klassische Einkommensteuer wiederbelebt werden?," EconStor Open Access Articles, ZBW - Leibniz Information Centre for Economics, pages 107-114.
  • Handle: RePEc:zbw:espost:93125
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    File URL: https://www.econstor.eu/bitstream/10419/93125/1/Homburg1997Klassik.pdf
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    Cited by:

    1. Rumpf, Dominik, 2008. "Zinsbereinigung des Eigenkapitals im internationalen Steuerwettbewerb: Eine kostengünstige Alternative zu Thin Capitalization Rules?," arqus Discussion Papers in Quantitative Tax Research 48, arqus - Arbeitskreis Quantitative Steuerlehre.
    2. Manfred Rose & Daniel Zöller, 2012. "Abzug von Eigenkapitalzinsen als Betriebsausgaben – ein steuersystematischer Beitrag zur Krisenabsicherung von Unternehmen," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 13(3), pages 214-238, August.
    3. Rumpf, Dominik, 2013. "Zinsbereinigung bei der Dualen Einkommensteuer," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 32, number urn:isbn:9783161528699, December.

    More about this item

    Keywords

    income tax;

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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