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Zur Einbindung der Kapitaleinkommensbesteuerung in ein rationales Steuersystem

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  • Homburg, Stefan

Abstract

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, 2005. "Zur Einbindung der Kapitaleinkommensbesteuerung in ein rationales Steuersystem," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 54, pages 305-342.
    • Handle: RePEc:zbw:espost:93126
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    References listed on IDEAS

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    1. Martin Feldstein, 1978. "The Welfare Cost of Capital Income Taxation," NBER Chapters, in: Research in Taxation, pages 29-51, National Bureau of Economic Research, Inc.
    2. Homburg, Stefan, 2010. "Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92547.
    3. Varian, Hal R., 1980. "Redistributive taxation as social insurance," Journal of Public Economics, Elsevier, vol. 14(1), pages 49-68, August.
    4. Sandmo, Agnar, 1985. "The effects of taxation on savings and risk taking," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 1, chapter 5, pages 265-311, Elsevier.
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    Cited by:

    1. Schock, Matthias Malte, 2019. "Steuerreformvorschläge des Mirrlees Committee und der Stiftung Marktwirtschaft [Tax Reform Proposals of the Mirrlees Committee and the Stiftung Marktwirtschaft]," MPRA Paper 96689, University Library of Munich, Germany.

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    More about this item

    Keywords

    Capital income taxation;

    JEL classification:

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

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