Fundamental capital income tax reforms: discussion and simulation using ifoMOD
Saved in:
| Main Author: | |
|---|---|
| Format: | Thesis Book |
| Language: | German |
| Published: |
Tübingen
Mohr Siebeck
2007
|
| Series: | Beiträge zur Finanzwissenschaft
[3. Folge],23 |
| Subjects: | |
| Online Access: | Klappentext Inhaltsverzeichnis |
| Physical Description: | XIV, 235 S. graph. Darst. |
| ISBN: | 9783161492617 |
Staff View
MARC
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| 245 | 1 | 0 | |a Fundamental capital income tax reforms |b discussion and simulation using ifoMOD |c Michael Stimmelmayr |
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Record in the Search Index
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| adam_text | Michael Stimmelmayr
the intricate task of analyzing the
outcome and especially the efficiency
gains of capital income tax reforms.
The simultaneous alteration of se¬
veral tax rates will induce multiple
economy wide repercussions, as
firms and households change their
optimal behaviour due to taxation.
Therefore, a dynamic computable
general equilibrium ((. (IK) model is
the only instrument which allows
tor a consistent quantification of all
short and long run effects arising
from capital income tax reforms.
The author guides the reader through
the setting-up of a dynamic CGK
model
man Council of Economic Advisors
as the most advanced version
group of dynamic CGE models
discusses the simulation outcome of
different German tax reforms and
tax reform proposals such as the
2(HX) German Tax Reform, a flat tax
of
as well as a consumption based tax
svstem.
Contents
1
2
2.1
2.2
2.2.1
2.2.2
2.2.3
2.2.4
2.2.5
2.3
3
3.1
3.2
3.3
3.4
3.4.1
3.4.2
3.5
3.6
3.7
4
4.1
4.2
4.2.1
4.2.2
4.2.3
4.2.4
4.2.5
4.2.6
4.2.7
X
4.3 Household
4.3.1 Optimal Portfolio
4.3.2
4.3.3
4.4
4.4.1
4.4.2
4.4.3
4.5
4.5.1
4.5.2
4.5.3
5
5.1
5.1.1
5.1.2
5.1.3
5.1.4
5.2
5.2.1 Kirchhof
5.2.2
5.2.3
5.2.4
5.2.5
6
A Calculating Actual Tax Rates
В
B.I Trend Growth
B.2 Factor Demands
B.3 Adjustment Cost Function
B.4 Agency Cost Function
B.5 Optimal Unit Portfolio Shares
С
D
E
|
| adam_txt |
Michael Stimmelmayr
the intricate task of analyzing the
outcome and especially the efficiency
gains of capital income tax reforms.
The simultaneous alteration of se¬
veral tax rates will induce multiple
economy wide repercussions, as
firms and households change their
optimal behaviour due to taxation.
Therefore, a dynamic computable
general equilibrium ((.'(IK) model is
the only instrument which allows
tor a consistent quantification of all
short and long run effects arising
from capital income tax reforms.
The author guides the reader through
the setting-up of a dynamic CGK
model
man Council of Economic Advisors
as the "most advanced version
group of dynamic CGE models
discusses the simulation outcome of
different German tax reforms and
tax reform proposals such as the
2(HX) German Tax Reform, a flat tax
of
as well as a consumption based tax
svstem.
Contents
1
2
2.1
2.2
2.2.1
2.2.2
2.2.3
2.2.4
2.2.5
2.3
3
3.1
3.2
3.3
3.4
3.4.1
3.4.2
3.5
3.6
3.7
4
4.1
4.2
4.2.1
4.2.2
4.2.3
4.2.4
4.2.5
4.2.6
4.2.7
X
4.3 Household
4.3.1 Optimal Portfolio
4.3.2
4.3.3
4.4
4.4.1
4.4.2
4.4.3
4.5
4.5.1
4.5.2
4.5.3
5
5.1
5.1.1
5.1.2
5.1.3
5.1.4
5.2
5.2.1 Kirchhof
5.2.2
5.2.3
5.2.4
5.2.5
6
A Calculating Actual Tax Rates
В
B.I Trend Growth
B.2 Factor Demands
B.3 Adjustment Cost Function
B.4 Agency Cost Function
B.5 Optimal Unit Portfolio Shares
С
D
E |
| any_adam_object | 1 |
| any_adam_object_boolean | 1 |
| author | Stimmelmayr, Michael 1978- |
| author_GND | (DE-588)132397633 |
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| building | Verbundindex |
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| dewey-ones | 336 - Public finance |
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| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
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| index_date | 2024-07-02T16:48:43Z |
| indexdate | 2024-07-09T20:53:59Z |
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| isbn | 9783161492617 |
| language | German |
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| spelling | Stimmelmayr, Michael 1978- Verfasser (DE-588)132397633 aut Fundamental capital income tax reforms discussion and simulation using ifoMOD Michael Stimmelmayr Tübingen Mohr Siebeck 2007 XIV, 235 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Beiträge zur Finanzwissenschaft [3. Folge],23 Zugl.: München, Univ., Diss., 2006 Steuer Capital gains tax Germany Taxation Germany Kapitalertragsteuer (DE-588)4163265-5 gnd rswk-swf Steuerreform (DE-588)4057455-6 gnd rswk-swf Allgemeines Gleichgewichtsmodell (DE-588)4210294-7 gnd rswk-swf Deutschland Deutschland (DE-588)4011882-4 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Deutschland (DE-588)4011882-4 g Kapitalertragsteuer (DE-588)4163265-5 s Steuerreform (DE-588)4057455-6 s Allgemeines Gleichgewichtsmodell (DE-588)4210294-7 s DE-604 Beiträge zur Finanzwissenschaft [3. Folge],23 (DE-604)BV021455684 200023 Digitalisierung UB Regensburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015489139&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Klappentext Digitalisierung UB Regensburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015489139&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Stimmelmayr, Michael 1978- Fundamental capital income tax reforms discussion and simulation using ifoMOD Beiträge zur Finanzwissenschaft Steuer Capital gains tax Germany Taxation Germany Kapitalertragsteuer (DE-588)4163265-5 gnd Steuerreform (DE-588)4057455-6 gnd Allgemeines Gleichgewichtsmodell (DE-588)4210294-7 gnd |
| subject_GND | (DE-588)4163265-5 (DE-588)4057455-6 (DE-588)4210294-7 (DE-588)4011882-4 (DE-588)4113937-9 |
| title | Fundamental capital income tax reforms discussion and simulation using ifoMOD |
| title_auth | Fundamental capital income tax reforms discussion and simulation using ifoMOD |
| title_exact_search | Fundamental capital income tax reforms discussion and simulation using ifoMOD |
| title_exact_search_txtP | Fundamental capital income tax reforms discussion and simulation using ifoMOD |
| title_full | Fundamental capital income tax reforms discussion and simulation using ifoMOD Michael Stimmelmayr |
| title_fullStr | Fundamental capital income tax reforms discussion and simulation using ifoMOD Michael Stimmelmayr |
| title_full_unstemmed | Fundamental capital income tax reforms discussion and simulation using ifoMOD Michael Stimmelmayr |
| title_short | Fundamental capital income tax reforms |
| title_sort | fundamental capital income tax reforms discussion and simulation using ifomod |
| title_sub | discussion and simulation using ifoMOD |
| topic | Steuer Capital gains tax Germany Taxation Germany Kapitalertragsteuer (DE-588)4163265-5 gnd Steuerreform (DE-588)4057455-6 gnd Allgemeines Gleichgewichtsmodell (DE-588)4210294-7 gnd |
| topic_facet | Steuer Capital gains tax Germany Taxation Germany Kapitalertragsteuer Steuerreform Allgemeines Gleichgewichtsmodell Deutschland Hochschulschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015489139&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015489139&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA |
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