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Auswirkungen der Besteuerung von Kapitaleinkünften und Veräußerungsgewinnen auf Vermögensbildung und Finanzmärkte: Status quo und Reformoptionen


  • Lahl, David
  • Westerheide, Peter


Die vorliegende Untersuchung analysiert die Auswirkungen einer erweiterten Besteuerung privater Veräußerungsgewinne im Geldvermögen. In diesem Zusammenhang werden auch weitere in jüngster Zeit diskutierte Reformoptionen analysiert.

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  • Lahl, David & Westerheide, Peter, 2003. "Auswirkungen der Besteuerung von Kapitaleinkünften und Veräußerungsgewinnen auf Vermögensbildung und Finanzmärkte: Status quo und Reformoptionen," ZEW Dokumentationen 03-08, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  • Handle: RePEc:zbw:zewdok:0308

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    1. Hoffmann, Heiko & Krimmer, Pascal, 2004. "Aufkommens- und Verteilungswirkung aktueller Vorschläge zur Reform der Einkommensteuer: Eine vergleichende Analyse anhand eines Simulationsmodells auf Mikrodatenbasis," Discussion Papers 122, Albert-Ludwigs-Universität Freiburg, Institut für Finanzwissenschaft.

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