Steuerreformvorschläge des Mirrlees Committee und der Stiftung Marktwirtschaft
[Tax Reform Proposals of the Mirrlees Committee and the Stiftung Marktwirtschaft]
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Alexander Klemm, 2007.
"Allowances for Corporate Equity in Practice,"
CESifo Economic Studies, CESifo Group, vol. 53(2), pages 229-262, June.
- Mr. Alexander D Klemm, 2006. "Allowances for Corporate Equity in Practice," IMF Working Papers 2006/259, International Monetary Fund.
- John Creedy, 2011. "Reflections on Tax by Design," Fiscal Studies, Institute for Fiscal Studies, vol. 32(3), pages 361-373, September.
- N. Gregory Mankiw & Matthew Weinzierl & Danny Yagan, 2009.
"Optimal Taxation in Theory and Practice,"
Journal of Economic Perspectives, American Economic Association, vol. 23(4), pages 147-174, Fall.
- Mankiw, N. Gregory & Weinzierl, Matthew Charles & Yagan, Danny Ferris, 2009. "Optimal Taxation in Theory and Practice," Scholarly Articles 4263739, Harvard University Department of Economics.
- N. Gregory Mankiw & Matthew Weinzierl & Danny Yagan, 2009. "Optimal Taxation in Theory and Practice," NBER Working Papers 15071, National Bureau of Economic Research, Inc.
- N. Gregory Mankiw & Matthew C. Weinzierl & Danny Yagan, 2009. "Optimal Taxation in Theory and Practice," Harvard Business School Working Papers 09-140, Harvard Business School.
- Martin Feldstein, 2012. "The Mirrlees Review," Journal of Economic Literature, American Economic Association, vol. 50(3), pages 781-790, September.
- Spencer Bastani, 2015.
"Using the Discrete Model to Derive Optimal Income Tax Rates,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 71(1), pages 106-117, March.
- Bastani, Spencer, 2013. "Using the Discrete Model to Derive Optimal Income Tax Rates," Working Paper Series, Center for Fiscal Studies 2013:11, Uppsala University, Department of Economics.
- 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.
- Hebous, Shafik & Ruf, Martin, 2017.
"Evaluating the effects of ACE systems on multinational debt financing and investment,"
Journal of Public Economics, Elsevier, vol. 156(C), pages 131-149.
- Shafik Hebous & Martin Ruf, 2015. "Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment," CESifo Working Paper Series 5360, CESifo.
- Hebous, Shafik & Ruf, Martin, 2018. "Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment," Working Paper Series 20305, Victoria University of Wellington, Chair in Public Finance.
- Hans-Werner Sinn, 2017.
"What Marx Means Today,"
Economic Affairs, Wiley Blackwell, vol. 37(2), pages 229-239, June.
- Sinn, Hans-Werner, 2017. "What marx means today," Munich Reprints in Economics 49923, University of Munich, Department of Economics.
- Hans-Werner Sinn, 2017. "What Marx Means Today," CESifo Working Paper Series 6463, CESifo.
- Devereux, Michael P., 2012.
"Issues in the Design of Taxes on Corporate Profit,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 65(3), pages 709-730, September.
- Michael P. Devereux, 2012. "Issues in the Design of Taxes on Corporate Profit," Working Papers 1215, Oxford University Centre for Business Taxation.
- Homburg, Stefan & Rublack, Carolin, 2010. "Anmerkungen zum Umsatzsteuergesetzbuch, einem Vorschlag zur Umsatzsteuerreform," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 893-912.
- Siemers, Lars-H. R. & Zöller, Daniel, 2006. "Das Übergangsmodell der Einfachsteuer: Eine Effiziente Unternehmensbesteuerung?," MPRA Paper 757, University Library of Munich, Germany.
- Roger Gordon, 2011. "Commentary on Tax by Design: The Mirrlees Review," Fiscal Studies, Institute for Fiscal Studies, vol. 32(3), pages 395-414, September.
- Alan J. Auerbach, 2010. "Public Finance in Practice and Theory ," CESifo Economic Studies, CESifo Group, vol. 56(1), pages 1-20, March.
- Volker Meier & Andreas Wagener, 2015.
"Do Mobile Pensioners Threaten the Deferred Taxation of Savings?,"
CESifo Economic Studies, CESifo Group, vol. 61(2), pages 465-483.
- Volker Meier & Andreas Wagener, 2011. "Do Mobile Pensioners Threaten the Deferred Taxation of Savings?," CESifo Working Paper Series 3617, CESifo.
- Ruud Mooij & Michael Devereux, 2011.
"An applied analysis of ACE and CBIT reforms in the EU,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(1), pages 93-120, February.
- Ruud de Mooij & M.P. Devereux, 2009. "An applied analysis of ACE and CBIT reform in the EU," CPB Discussion Paper 128, CPB Netherlands Bureau for Economic Policy Analysis.
- Louis Kaplow, 2011. "An Optimal Tax System," Fiscal Studies, Institute for Fiscal Studies, vol. 32(3), pages 415-435, September.
- Stefan Homburg, 2004. "A New Approach to Optimal Commodity Taxation," CESifo Working Paper Series 1231, CESifo.
- John Isaac, 1997. "A comment on the viability of the allowance for corporate equity," Fiscal Studies, Institute for Fiscal Studies, vol. 18(3), pages 303-318, August.
- Kevin Spiritus & Robin Boadway, 2017.
"The Optimal Taxation of Risky Capital Income: The Rate of Return Allowance,"
CESifo Working Paper Series
6297, CESifo.
- Kevin Spiritus & Robin Boadway, 2017. "The Optimal Taxation of Risky Capital Income: The Rate of Return Allowance," Working Papers of Department of Economics, Leuven 573073, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven.
- Dominik Rumpf & Wolfgang Wiegard, 2012. "Kapitalertragsbesteuerung und Kapitalkosten," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 13(1-2), pages 52-81, February.
- Ernesto Zangari, 2014. "Addressing the Debt Bias: A Comparison between the Belgian and the Italian ACE Systems," Taxation Papers 44, Directorate General Taxation and Customs Union, European Commission.
- Paul Johnson & Gareth Myles, 2011. "The Mirrlees Review," Fiscal Studies, Institute for Fiscal Studies, vol. 32(3), pages 319-329, September.
- Schön, Wolfgang & Schreiber, Ulrich & Spengel, Christoph & Wiegard, Wolfgang, 2006. "Reform der Einkommens- und Unternehmensbesteuerung durch die duale Einkommensteuer," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 86(3), pages 147-151.
- Homburg, Stefan, 2008. "Neue Entwicklungstendenzen der deutschen Steuerpolitik," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 51(1), pages 9-15.
- Homburg, Stefan, 1995. "Zur Steuerfreiheit des Existenzminimums," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 52(2), pages 182-195.
- Homburg, Stefan, 2004. "Verbesserungen der Steuerstruktur und der Unternehmensbesteuerung," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 84(2), pages 76-79.
- Spengel, Christoph & Wiegard, Wolfgang, 2004. "Duale Einkommensteuer: die pragmatische Variante einer grundlegenden Steuerreform," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 84(2), pages 71-76.
- Alejandro Badel & Mark Huggett & Wenlan Luo, 2020.
"Taxing Top Earners: a Human Capital Perspective,"
The Economic Journal, Royal Economic Society, vol. 130(629), pages 1200-1225.
- Mark Huggett & Alejandro Badel, 2013. "Taxing Top Earners: A Human Capital Perspective," 2013 Meeting Papers 625, Society for Economic Dynamics.
- Alejandro Badel & Mark Huggett, 2014. "Taxing Top Earners: A Human Capital Perspective," Working Papers 2014-021, Human Capital and Economic Opportunity Working Group.
- Alejandro Badel & Mark Huggett, 2014. "Taxing top earners: a human capital perspective," Working Papers 2014-17, Federal Reserve Bank of St. Louis.
- Mark Huggett & Alejandro Badel, 2014. "Taxing Top Earners: A Human Capital Perspective," Working Papers gueconwpa~14-14-02, Georgetown University, Department of Economics.
- Homburg, Stefan, 2010. "Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92547, March.
- Peter Whiteford, 2010. "The Henry Review and the Social Security System," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 43(4), pages 429-436, December.
- Clemens Fuest & Christoph Spengel & Désirée I. Christofzik & Lars P. Feld & Uwe Scheuering & Margit Schratzenstaller & Manfred Gärtner & Gerhard Schick, 2016.
"Abschaffung der Abgeltungsteuer — gerechter und steuersystematisch einheitlicher? [Abolition of the Withholding Tax — Fairer and Systematically More Consistent?],"
Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 96(2), pages 83-100, February.
- Clemens Fuest & Christoph Spengel & Désirée Christofzik & Lars Feld & Uwe Scheuering & Margit Schratzenstaller & Manfred Gärtner & Gerhard Schick, 2016. "Abschaffung der Abgeltungsteuer — gerechter und steuersystematisch einheitlicher?," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 96(2), pages 83-100, February.
- Michael Stimmelmayr, 2018.
"Investors' Portfolio Choice and Tax Reforms: The 2008 German Corporate Tax Reform Reconsidered,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 74(3), pages 376-413, September.
- Michael Stimmelmayr, 2015. "Investors' Portfolio Choice and Tax Reforms: The 2008 German Corporate Tax Reform Reconsidered," CESifo Working Paper Series 5311, CESifo.
- Stefan Homburg, 2001.
"The Optimal Income Tax: Restatement and Extensions,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 58(4), pages 363-395, November.
- Homburg, Stefan, 2002. "The Optimal Income Tax: Restatement and Extensions," Hannover Economic Papers (HEP) dp-252, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
- Christoph Spengel & Benedikt Zinn, 2012. "Steuerpolitik nach der Krise: Welche Maßnahmen sind für die Unternehmensbesteuerung in Deutschland zu ergreifen?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 13(1-2), pages 19-51, February.
- Clemens Fuest, 2018. "Steuerpolitik als Mittel des Protektionismus? [Tax Policy as an Instrument for Protectionism?]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 98(1), pages 4-7, April.
- Karin Edmark & Che-Yuan Liang & Eva Mörk & Hakan Selin, 2016. "The Swedish Earned Income Tax Credit: Did It Increase Employment?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 72(4), pages 475-503, December.
- Greg Smith, 2010. "The Henry Review and Taxing Business Income and Rents," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 43(4), pages 422-428, December.
- Stefan Homburg, 2001. "German Tax Reform 2000. Description and Appraisal," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 57(4), pages 504-513, August.
- Homburg, Stefan, 2018. "Ein Vorschlag zur Grundsteuerreform," Hannover Economic Papers (HEP) dp-629, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
- Herzig, Norbert, 2006. "Reform der Unternehmensbesteuerung: Konzept der Stiftung Marktwirtschaft," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 86(3), pages 151-155.
- Gerold Krause‐Junk, 2008. "Ein Brei aus drei Rezepten? Die Eckdaten zur Unternehmenssteuerreform 2008 im Lichte der wissenschaftlichen Empfehlungen," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 9(1), pages 1-18, February.
- Stefan Homburg, 2007. "Germany's Company Tax Reform Act of 2008," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(4), pages 591-612, December.
- Fidel Picos-Sánchez & Alastair Thomas, 2015. "A Revenue-neutral Shift from SSC to VAT: Analysis of the Distributional Impact for 12 EU-OECD Countries," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 71(2), pages 278-298, June.
- Homburg, Stefan, 1997. "Soll die klassische Einkommensteuer wiederbelebt werden?," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 107-114.
- Stefan Homburg, 2009. "Fortschrittsbemühen in der Finanz- und Steuerpolitik," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 89(11), pages 710-711, November.
- Mirrlees, James & Adam, Stuart & Besley, Tim & Blundell, Richard & Bond, Stephen & Chote, Robert & Malcolm, Gammie & Johnson, Paul & Myles, Gareth & Poterba, James, 2012. "The Mirrlees Review: A Proposal for Systematic Tax Reform," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(3), pages 655-683, September.
- Christian Keuschnigg, 2011.
"The Design of Capital Income Taxation: Reflections on the Mirrlees Review,"
Fiscal Studies, Institute for Fiscal Studies, vol. 32(3), pages 437-452, September.
- Keuschnigg, Christian, 2011. "The Design of Capital Income Taxation: Reflections on the Mirrlees Review," Economics Working Paper Series 1129, University of St. Gallen, School of Economics and Political Science.
- John Creedy, 2010. "Reflections on 'A Tax System for New Zealand's Future'," Agenda - A Journal of Policy Analysis and Reform, Australian National University, College of Business and Economics, School of Economics, vol. 17(1), pages 63-76.
- Wilk, Ekkehart, 2005. "Plädoyer für eine effizientere Steuerreformdebatte," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 85(11), pages 698-705.
- Tuomala, Matti, 2016. "Optimal Redistributive Taxation," OUP Catalogue, Oxford University Press, number 9780198753414.
- Feldstein, Martin, 1976. "On the theory of tax reform," Journal of Public Economics, Elsevier, vol. 6(1-2), pages 77-104.
- Chris Evans, 2011. "Reflections on the Mirrlees Review: An Australasian Perspective," Fiscal Studies, Institute for Fiscal Studies, vol. 32(3), pages 375-393, September.
- Gerhard Graf, 2018. "Ersatz für die Grundsteuer: eine einfache, effiziente, kostengünstige und gerechte Lösung [A Simple, Efficient, Economic and Fair Substitute for the Property Tax]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 98(9), pages 669-672, September.
- Neil Warren, 2010. "The Henry Review, State Taxation and the Federation," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 43(4), pages 409-421, December.
- Louis Kaplow, 2011. "An Optimal Tax System," NBER Working Papers 17214, National Bureau of Economic Research, Inc.
- Homburg, Stefan, 2005. "BB-Forum: Die Steuerreformvorschläge der Stiftung Marktwirtschaft," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 60, pages 2382-2385.
- Anthony B. Atkinson, 2012. "The Mirrlees Review and the State of Public Economics," Journal of Economic Literature, American Economic Association, vol. 50(3), pages 770-780, September.
- Ulrich van Suntum & Daniel Schultewolter, 2018. "Grundsteuer durch einen kommunalen Einkommensteuerzuschlag ersetzen," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 98(5), pages 353-356, May.
- Homburg, Stefan, 2007. "Die Zinsschranke - eine beispiellose Steuerinnovation," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 717-728.
- J. A. Mirrlees, 1971. "An Exploration in the Theory of Optimum Income Taxation," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 38(2), pages 175-208.
- Homburg, Stefan, 2002. "Optimal Marginal Tax Rates for Low Incomes: Positive, Negative, or Zero?," Hannover Economic Papers (HEP) dp-255, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
- Stefan Homburg, 2011. "Colonel Blotto und seine ökonomischen Anwendungen," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 12(1), pages 1-11, February.
- Homburg, Stefan & Bolik, Andreas, 2005. "Auswirkungen des Kirchhofschen EStGB insbesondere auf die Unternehmensbesteuerung," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 60(43), pages 2330-2335.
- Michael Keen & John King, 2002. "The Croatian profit tax: an ACE in practice," Fiscal Studies, Institute for Fiscal Studies, vol. 23(3), pages 401-418, September.
- Boadway, Robin, 2012. "From Optimal Tax Theory to Tax Policy: Retrospective and Prospective Views," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262017113, December.
- Hazel Bateman & Geoffrey Kingston, 2010. "The Henry Review and Super and Saving," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 43(4), pages 437-448, December.
- Homburg, Stefan, 2000. "Das einkommensteuerliche Ehegattensplitting," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 261-268.
- Homburg, Stefan, 1998.
"An Axiomatic Proof of Mirrlees' Formula,"
EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 53(3/4), pages 285-295.
- Homburg, Stefan, 1998. "An Axiomatic Proof of Mirrlees' Formula," Public Finance = Finances publiques, , vol. 53(3-4), pages 285-295.
- James M. Buchanan & Richard A. Musgrave, 1999. "Public Finance and Public Choice: Two Contrasting Visions of the State," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262024624, December.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Bültmann-Hinz, Barbara, 2020. "Die Gewerbesteuer: Segen oder Fluch?," Argumente zur Marktwirtschaft und Politik 151, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Homburg, Stefan, 2010. "Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92547, March.
- Petutschnig, Matthias & Rünger, Silke, 2017. "The effects of a tax allowance for growth and investment: Empirical evidence from a firm-level analysis," arqus Discussion Papers in Quantitative Tax Research 221, arqus - Arbeitskreis Quantitative Steuerlehre.
- Bofinger, Peter & Schnabel, Isabel & Feld, Lars P. & Schmidt, Christoph M. & Wieland, Volker, 2015. "Zukunftsfähigkeit in den Mittelpunkt. Jahresgutachten 2015/16 [Focus on Future Viability. Annual Report 2015/16]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201516, September.
- Carmen Bachmann & Martin Baumann & Konrad Richter, 2018. "The effects on investment incentives of an allowance for corporate equity tax system: the Belgian case as an example," Review of Quantitative Finance and Accounting, Springer, vol. 51(4), pages 943-965, November.
- Hebous, Shafik & Ruf, Martin, 2017.
"Evaluating the effects of ACE systems on multinational debt financing and investment,"
Journal of Public Economics, Elsevier, vol. 156(C), pages 131-149.
- Shafik Hebous & Martin Ruf, 2015. "Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment," CESifo Working Paper Series 5360, CESifo.
- Hebous, Shafik & Ruf, Martin, 2018. "Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment," Working Paper Series 20305, Victoria University of Wellington, Chair in Public Finance.
- Rumpf, Dominik, 2013. "Zinsbereinigung bei der Dualen Einkommensteuer," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 32, number urn:isbn:9783161528699, June.
- F. De Sloover & Y. Saks, 2018. "Is job polarisation accompanied by wage polarisation?," Economic Review, National Bank of Belgium, issue iii, pages 79-90, september.
- Hebous, Shafik & Ruf, Martin, 2017.
"Evaluating the effects of ACE systems on multinational debt financing and investment,"
Journal of Public Economics, Elsevier, vol. 156(C), pages 131-149.
- Shafik Hebous & Martin Ruf, 2015. "Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment," CESifo Working Paper Series 5360, CESifo.
- Hebous, Shafik & Ruf, Martin, 2018. "Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment," Working Paper Series 6827, Victoria University of Wellington, Chair in Public Finance.
- Homburg Stefan & Lohse Tim, 2005.
"Optimal Taxes and Transfers under Partial Information,"
Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 225(6), pages 622-629, December.
- Homburg, Stefan & Lohse, Tim, 2004. "Optimal Tax-Transfer-Schemes under Partial Information," Hannover Economic Papers (HEP) dp-298, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
- Claudio Agostini & Pablo Correa & Carla Maldonado & Max Spiess, 2021. "Hoja en blanco: hacia una nueva institucionalidad y régimen tributario para Chile," Estudios Públicos, Centro de Estudios Públicos, vol. 0(161), pages 153-186.
- Boadway,Robin & Cuff,Katherine, 2022. "Tax Policy," Cambridge Books, Cambridge University Press, number 9781108949453, November.
- Finke, Katharina & Heckemeyer, Jost H. & Spengel, Christoph, 2014. "Assessing the impact of introducing an ACE regime: A behavioural corporate microsimulation analysis for Germany," ZEW Discussion Papers 14-033, ZEW - Leibniz Centre for European Economic Research.
- Kayis-Kumar, Ann, 2018. "Implementing corporate tax cuts at the expense of neutrality? A legal and optimisation analysis of fundamental reform in practice," MPRA Paper 89703, University Library of Munich, Germany.
- Devereux, Michael P., 2012.
"Issues in the Design of Taxes on Corporate Profit,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 65(3), pages 709-730, September.
- Michael P. Devereux, 2012. "Issues in the Design of Taxes on Corporate Profit," Working Papers 1215, Oxford University Centre for Business Taxation.
- Pashchenko, Svetlana & Porapakkarm, Ponpoje & Jang, Youngsoo, 2023.
"Mortality Regressivity and Pension Design,"
MPRA Paper
117936, University Library of Munich, Germany.
- Pashchenko, Svetlana & Jang, Youngsoo & Porapakkarm, Ponpoje, 2024. "Mortality Regressivity and Pension Design," MPRA Paper 122662, University Library of Munich, Germany.
- Youngsoo Jang & Svetlana Pashchenko & Ponpoje Porapakkarm, 2023. "Mortality Regressivity and Pension Design," Working Papers 2023-023, Human Capital and Economic Opportunity Working Group.
- Jonathan Pincus, 2013. "The Power to Tax, 33 Years Later," Agenda - A Journal of Policy Analysis and Reform, Australian National University, College of Business and Economics, School of Economics, vol. 20(2), pages 89-104.
- Nicola Branzoli & Antonella Caiumi, 2020.
"How effective is an incremental ACE in addressing the debt bias? Evidence from corporate tax returns,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(6), pages 1485-1519, December.
- Branzoli Nicola & Caiumi Antonella, 2018. "How effective is an incremental ACE in addressing the debt bias? Evidence from corporate tax returns," Taxation Papers 72, Directorate General Taxation and Customs Union, European Commission.
- Mooij Ruud De & Hebous Shafik & Hrdinkova Milena, 2018. "Growth-Enhancing Corporate Tax Reform in Belgium," Nordic Tax Journal, Sciendo, vol. 2018(1), pages 1-17, January.
- European Commission, 2013. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report," Taxation Papers 38, Directorate General Taxation and Customs Union, European Commission.
- Støstad, Morten Nyborg & Cowell, Frank, 2024. "Inequality as an externality: consequences for tax design," LSE Research Online Documents on Economics 123752, London School of Economics and Political Science, LSE Library.
More about this item
Keywords
Steuerreform; Mirrlees Committee; Stiftung Marktwirtschaft;All these keywords.
JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2019-11-04 (Accounting and Auditing)
- NEP-GER-2019-11-04 (German Papers)
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pra:mprapa:96689. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Joachim Winter (email available below). General contact details of provider: https://edirc.repec.org/data/vfmunde.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.