Strukturelle Unterschiede zwischen positiven und negativen Einkünften – eine Untersuchung der einkommensteuerlichen Verlusteinkunftsarten Gewerbebetrieb sowie Vermietung und Verpachtung auf Basis des Taxpayer-Panels
[Structural differences between profits and losses: An analysis of income from business and rental income based on the German taxpayer panel]
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DOI: 10.1007/s11943-017-0216-6
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- Timo Schmid & Markus Zwick, 2017. "Vorwort der Herausgeber," AStA Wirtschafts- und Sozialstatistisches Archiv, Springer;Deutsche Statistische Gesellschaft - German Statistical Society, vol. 11(3), pages 143-146, December.
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Keywords
Verlusteinkunftsart; Einkommensteuer; Übergangswahrscheinlichkeit; Markov-Prozess; Taxpayer-Panel;All these keywords.
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