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

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  • Lahl, David
  • Westerheide, Peter

Abstract

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.

Suggested Citation

  • 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 - Leibniz Centre for European Economic Research.
    • Handle: RePEc:zbw:zewdok:0308
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    1. Oehler Andreas, 1998. "Abnehmende oder zunehmende relative Risikoaversion?," Zeitschrift für Bankrecht und Bankwirtschaft (ZBB) / Journal of Banking Law and Banking (JBB), RWS Verlag, vol. 10(4), pages 230-236, August.
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    Cited by:

    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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