Harmonisierung der Besteuerung von Strukturänderungen

Treisch, Corinna

doi:10.1007/978-3-658-02188-7_3

Europäische Unternehmensbesteuerung II 2013

DOI: 10.1007/978-3-658-02188-7_3

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Harmonisierung der Besteuerung von Strukturänderungen

Corinna Treisch

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How Well Does a Cash-Flow Tax on Wages Approximate an Economic Income Tax on Labor Income?

Weiss

2007

SSRN Journal

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Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. Terms of use: Documents in SummaryThe recent German discussion has witnessed increasing interest in the Dual Income Tax. The analysis of its merits, as opposed to those of a comprehensive income tax, is usually conducted with the main argument of the increasing mobility of financial capital in mind. This article pursues an alternative route of reasoning, arguing that the composition of the tax base of labor income entails a differentiation of the tax rates on capital and labor income. The time effect inherent in this dualism causes allocational distortions of unknown magnitude. It is modeled employing effective tax rates. The extent of the divergence is determined empirically, using German cross-sectional data from the 2004 wave of the SocioEconomic Panel ‡ . The uneven distribution of this advantage across differently educated brackets of society is uncovered. The paper concludes with proposals to remedy the situation and a tentative endorsement of the Dual Income Tax.

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How Well Does a Cash-Flow Tax on Wages Approximate an Economic Income Tax on Labor Income?

Weiss

2007

SSRN Journal

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Harmonisierung der Besteuerung von Strukturänderungen

Cited by 1 publication

References 4 publications

How Well Does a Cash-Flow Tax on Wages Approximate an Economic Income Tax on Labor Income?

How Well Does a Cash-Flow Tax on Wages Approximate an Economic Income Tax on Labor Income?

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