Neutralitätsverletzungen in der Besteuerung von Kapitaleinkommen und deren Wachstumswirkungen
The study re-considers the role of capital income taxation for economic growth. Based on a sound theoretical account of the various components of capital income taxation and their effects on savings and growth, the study identifies various potential distortions associated with the German tax system before and after the major tax reforms of 2001 and 2008. A quantitative analysis using a dynamic computable general equilibrium model considers the growth effects of these reforms and explores the growth potential of a fundamental tax reform that removes key distortions. (Published in German.)
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