Titlebook: Beiträge zur neueren Steuertheorie; Referate des finanzt Dieter Bös,Manfred Rose,Christian Seidl Conference proceedings 1984 Springer-Verla

heterodox

Equity and Taxation,stribution of welfare or equity. One way to resolve this problem is to hypothesize the existence of some additive Social Welfare Function where the weights reflect the distributional goals of the society. But this approach may be objected as it involves interpersonal utility comparisons. Moreover it

污秽

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MIRTH

Saving, Taxation, and Income Inequality,, on the personal distribution of income are well-known: Progressive taxation reduces income inequality intratemporally. Progressive Keynesian saving increases inequality intertemporally. The paper therefore studies the . effect of savings and taxation. Answers are given to the following kind of que

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,Aufkommensneutrale Substitution von Einkommen- Gegen Mehrwertsteuer Eine Analyse der Beschäftigungstructing a macroeconomic model of a closed economy from the sectoral financing constraints, microeconomic foundations are taken into account. Separating the government budget restraint from central bank financing decisions can be utilized to develop tax reform model versions with different fiscal po

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Systeme der Kapitaleinkommensbesteuerung ein Allokationstheoretischer Vergleich,ons type, differing with regard to the degree of integration of corporate and personal taxation. Two others are the cash flow systems proposed by Kay and King and the Meade Committee. The last system is characterized by equal taxation of retained earnings and interest income on the part of household

持久

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不如屎壳郎

WORK -IN-PROCESS IN LINE MANUFACTURINGnsumption and labour. Under the economically plausible assumption U.<0, skilled individuals are endowed with greater utility under maximin-justice, as compared, e.g., with utilitarianism. The assumption of tax-responsive labour supply under perfect information of the tax authorities does not change