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Optimale Besteuerung riskanter Einkünfte

Author

Listed:
  • Schindler, Dirk

Abstract

How can an income tax system cope with aggregate risk, which cannot be avoided by insurance contracts? In case of risky capital income, Dirk Schindler develops a new tax system: The Triple Income Tax. (e-book pdf, published in German)

Suggested Citation

  • Schindler, Dirk, 2006. "Optimale Besteuerung riskanter Einkünfte," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 20, number urn:isbn:9783161628528, May.
    • Handle: RePEc:mhr:btrfin:urn:isbn:9783161628528
    DOI: 10.1628/978-3-16-162852-8
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