CGE models and capital income tax reforms: the case of a dual income tax for Germany ; with 34 tables
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Berlin [u.a.]
Springer
2007
|
| Schriftenreihe: | Lecture notes in economics and mathematical systems
601 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis Klappentext |
| Beschreibung: | Zugl.: München, Univ., Diss., 2006 |
| Beschreibung: | XVI, 168 S. graph. Darst. 235 mm x 155 mm |
| ISBN: | 9783540733195 3540733191 |
Internformat
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| 245 | 1 | 0 | |a CGE models and capital income tax reforms |b the case of a dual income tax for Germany ; with 34 tables |c Doina Maria Radulescu |
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Datensatz im Suchindex
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| adam_text | Contents
1
Introduction
............................................... 1
2
Why Does Germany Need a Reform of Capital Income
Taxation?
.................................................. 5
2.1
The German Tax System of Corporate Taxation
............. 5
2.2
The German Tax Reform
2000............................ 7
2.3
Theoretical and Empirical Arguments for Lower Capital
Income Taxation
........................................ 10
2.4
Germany s Declining Economy and the Increasing Tax
Competition in the
EU
................................... 11
2.5
The Non-Transparent and Complicated German Tax System
.. 16
2.6
Decreasing Revenues Prom Corporate Taxes
................ 19
2.7
Summary
............................................... 21
3
The Dual Income Tax
..................................... 23
3.1
Definition and Main Features of the Dual Income Tax
........ 23
3.2
The Case for a Dual Income Tax
.......................... 25
3.2.1
The
DIT
and the Basic Principles of Taxation:
Efficiency and Equity
.............................. 26
3.2.2
Administrative Simplicity
.......................... 33
3.2.3
Revenue Aspects
.................................. 34
3.3
The Experience of Nordic Countries
....................... 35
3.3.1
Denmark
......................................... 39
3.3.2
Finland
.......................................... 39
3.3.3
Norway
.......................................... 40
3.3.4
Sweden
.......................................... 42
3.4
Problems Related to the
DIT
Implementation
............... 45
3.4.1
Difficulties Arising from the Separation of Labor and
Capital Income
.................................... 45
3.4.2
Solutions Applied by the Nordic Countries
............ 45
3.5
Concrete Proposals for Germany
.......................... 47
X
Contents
3.5.1 Main Features
of
a DIT System as
Proposed by the
GCEA
(2003)..................................... 47
3.5.2
The DIT
Proposal of Sinn (2003a)
................... 48
3.6
Summary
............................................... 51
Appendix
-
A Reform Proposal for Switzerland
.............. 53
4
The Model
................................................ 55
4.1
Overview of Different CGE Models and Their Characteristics
. 55
4.2
The Model
............................................. 59
4.2.1
Business Sector
................................... 59
4.2.2
Stylized Analysis of Tax Policy and Effective Marginal
Tax Rates
........................................ 76
4.2.3
Households and General Equilibrium
................. 78
4.2.4
General Macroeconomic Equilibrium
................. 86
4.2.5
Welfare Analysis and the Marginal Excess Burden of
Taxes
............................................ 88
4.2.6
Rest of the World
................................. 91
5
Simulation Results
......................................... 93
5.1
Model Calibration
....................................... 93
5.1.1
Production Technology Parameters
.................. 94
5.1.2
Macroeconomic Data
.............................. 96
5.2
The Marginal Excess Burden
.............................. 97
5.3
Implementing
a DIT as
Suggested by the GCEA
(2003)...... 98
5.3.1
Partial Analysis of the Effects of Each Individual Tax
Rate Change
......................................100
5.3.2
Steady State Comparisons of the Overall Reform
Package
..........................................105
5.3.3
Transition Paths
..................................112
5.4
Implementing
a DIT as
Suggested by Sinn (2003a)
...........119
5.4.1
Steady State Comparisons
..........................120
5.4.2
Transition Paths
..................................125
5.5
The Two Proposals Compared
............................129
5.6
Sensitivity Analysis
......................................133
6
Conclusion
................................................137
Appendix A
...................................................141
Appendix
В
...................................................143
Appendix B.I Hayashi s Proof
.................................143
Appendix B.2
Intertemporal
Optimization of Domestic
Households
.............................................145
Contents
XI
Appendix B.3 Walras
Law
.....................................147
Appendix B.4
Savings
Investment
Identity
.....................150
Appendix
С
—
Functional Forms
...............................153
Appendix
Cl
Trend
Growth
..................................153
Appendix
С.
2
Factor Demands
................................155
Appendix C.3 Adjustment Cost Function
......................156
Appendix C.4 Agency Cost Function
..........................157
Appendix
D
—
Computational Strategy
........................159
References
.....................................................161
Doina
Maria Radulescu
CGE
Models
and Capital
Income Tax Reforms
The book suggests a novel way how the effects of tax reforms
especially in the field of capital income taxation can be measured
by means of dynamic computable general equilibrium (CGE) models.
Using a model calibrated to the German economy, the author
evaluates and quantifies the effects of introducing a Dual Income
Tax
(DIT)
in Germany. This tax reform is a currently hotly debated
topic in Germany and has been suggested both by the German
Council of Economic Advisors (GCEA) and by Prof. Hans-Werner
Sinn. Thus, the book is of great interest not only for the academic
but also for the business world and politics.
|
| adam_txt |
Contents
1
Introduction
. 1
2
Why Does Germany Need a Reform of Capital Income
Taxation?
. 5
2.1
The German Tax System of Corporate Taxation
. 5
2.2
The German Tax Reform
2000. 7
2.3
Theoretical and Empirical Arguments for Lower Capital
Income Taxation
. 10
2.4
Germany's Declining Economy and the Increasing Tax
Competition in the
EU
. 11
2.5
The Non-Transparent and Complicated German Tax System
. 16
2.6
Decreasing Revenues Prom Corporate Taxes
. 19
2.7
Summary
. 21
3
The Dual Income Tax
. 23
3.1
Definition and Main Features of the Dual Income Tax
. 23
3.2
The Case for a Dual Income Tax
. 25
3.2.1
The
DIT
and the Basic Principles of Taxation:
Efficiency and Equity
. 26
3.2.2
Administrative Simplicity
. 33
3.2.3
Revenue Aspects
. 34
3.3
The Experience of Nordic Countries
. 35
3.3.1
Denmark
. 39
3.3.2
Finland
. 39
3.3.3
Norway
. 40
3.3.4
Sweden
. 42
3.4
Problems Related to the
DIT
Implementation
. 45
3.4.1
Difficulties Arising from the Separation of Labor and
Capital Income
. 45
3.4.2
Solutions Applied by the Nordic Countries
. 45
3.5
Concrete Proposals for Germany
. 47
X
Contents
3.5.1 Main Features
of
a DIT System as
Proposed by the
GCEA
(2003). 47
3.5.2
The DIT
Proposal of Sinn (2003a)
. 48
3.6
Summary
. 51
Appendix
-
A Reform Proposal for Switzerland
. 53
4
The Model
. 55
4.1
Overview of Different CGE Models and Their Characteristics
. 55
4.2
The Model
. 59
4.2.1
Business Sector
. 59
4.2.2
Stylized Analysis of Tax Policy and Effective Marginal
Tax Rates
. 76
4.2.3
Households and General Equilibrium
. 78
4.2.4
General Macroeconomic Equilibrium
. 86
4.2.5
Welfare Analysis and the Marginal Excess Burden of
Taxes
. 88
4.2.6
Rest of the World
. 91
5
Simulation Results
. 93
5.1
Model Calibration
. 93
5.1.1
Production Technology Parameters
. 94
5.1.2
Macroeconomic Data
. 96
5.2
The Marginal Excess Burden
. 97
5.3
Implementing
a DIT as
Suggested by the GCEA
(2003). 98
5.3.1
Partial Analysis of the Effects of Each Individual Tax
Rate Change
.100
5.3.2
Steady State Comparisons of the Overall Reform
Package
.105
5.3.3
Transition Paths
.112
5.4
Implementing
a DIT as
Suggested by Sinn (2003a)
.119
5.4.1
Steady State Comparisons
.120
5.4.2
Transition Paths
.125
5.5
The Two Proposals Compared
.129
5.6
Sensitivity Analysis
.133
6
Conclusion
.137
Appendix A
.141
Appendix
В
.143
Appendix B.I Hayashi's Proof
.143
Appendix B.2
Intertemporal
Optimization of Domestic
Households
.145
Contents
XI
Appendix B.3 Walras
Law
.147
Appendix B.4
Savings
Investment
Identity
.150
Appendix
С
—
Functional Forms
.153
Appendix
Cl
Trend
Growth
.153
Appendix
С.
2
Factor Demands
.155
Appendix C.3 Adjustment Cost Function
.156
Appendix C.4 Agency Cost Function
.157
Appendix
D
—
Computational Strategy
.159
References
.161
Doina
Maria Radulescu
CGE
Models
and Capital
Income Tax Reforms
The book suggests a novel way how the effects of tax reforms
especially in the field of capital income taxation can be measured
by means of dynamic computable general equilibrium (CGE) models.
Using a model calibrated to the German economy, the author
evaluates and quantifies the effects of introducing a Dual Income
Tax
(DIT)
in Germany. This tax reform is a currently hotly debated
topic in Germany and has been suggested both by the German
Council of Economic Advisors (GCEA) and by Prof. Hans-Werner
Sinn. Thus, the book is of great interest not only for the academic
but also for the business world and politics. |
| any_adam_object | 1 |
| any_adam_object_boolean | 1 |
| author | Radulescu, Doina 1978- |
| author_GND | (DE-588)123819369 |
| author_facet | Radulescu, Doina 1978- |
| author_role | aut |
| author_sort | Radulescu, Doina 1978- |
| author_variant | d r dr |
| building | Verbundindex |
| bvnumber | BV022498038 |
| classification_rvk | PP 5529 QL 421 QL 611 QL 641 |
| ctrlnum | (OCoLC)237019977 (DE-599)DNB984491392 |
| dewey-full | 336.24260943 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 336 - Public finance |
| dewey-raw | 336.24260943 |
| dewey-search | 336.24260943 |
| dewey-sort | 3336.24260943 |
| dewey-tens | 330 - Economics |
| discipline | Rechtswissenschaft Mathematik Wirtschaftswissenschaften |
| discipline_str_mv | Rechtswissenschaft Mathematik Wirtschaftswissenschaften |
| format | Book |
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| genre | (DE-588)4113937-9 Hochschulschrift gnd-content |
| genre_facet | Hochschulschrift |
| geographic | Deutschland Deutschland (DE-588)4011882-4 gnd |
| geographic_facet | Deutschland |
| id | DE-604.BV022498038 |
| illustrated | Illustrated |
| index_date | 2024-07-02T17:54:18Z |
| indexdate | 2024-07-09T20:58:54Z |
| institution | BVB |
| isbn | 9783540733195 3540733191 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-015705140 |
| oclc_num | 237019977 |
| open_access_boolean | |
| owner | DE-355 DE-BY-UBR DE-M382 DE-384 DE-19 DE-BY-UBM DE-12 DE-83 |
| owner_facet | DE-355 DE-BY-UBR DE-M382 DE-384 DE-19 DE-BY-UBM DE-12 DE-83 |
| physical | XVI, 168 S. graph. Darst. 235 mm x 155 mm |
| publishDate | 2007 |
| publishDateSearch | 2007 |
| publishDateSort | 2007 |
| publisher | Springer |
| record_format | marc |
| series | Lecture notes in economics and mathematical systems |
| series2 | Lecture notes in economics and mathematical systems |
| spelling | Radulescu, Doina 1978- Verfasser (DE-588)123819369 aut CGE models and capital income tax reforms the case of a dual income tax for Germany ; with 34 tables Doina Maria Radulescu Berlin [u.a.] Springer 2007 XVI, 168 S. graph. Darst. 235 mm x 155 mm txt rdacontent n rdamedia nc rdacarrier Lecture notes in economics and mathematical systems 601 Zugl.: München, Univ., Diss., 2006 Mathematisches Modell Steuer Corporations Taxation Germany Mathematical models Income tax Germany Mathematical models Duale Einkommensteuer (DE-588)7531987-1 gnd rswk-swf Allgemeines Gleichgewichtsmodell (DE-588)4210294-7 gnd rswk-swf Steuerreform (DE-588)4057455-6 gnd rswk-swf Kapitaleinkünfte (DE-588)4114139-8 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 Duale Einkommensteuer (DE-588)7531987-1 s Allgemeines Gleichgewichtsmodell (DE-588)4210294-7 s DE-604 Kapitaleinkünfte (DE-588)4114139-8 s Steuerreform (DE-588)4057455-6 s Lecture notes in economics and mathematical systems 601 (DE-604)BV000000036 601 Digitalisierung UB Regensburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015705140&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis Digitalisierung UB Regensburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015705140&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Klappentext |
| spellingShingle | Radulescu, Doina 1978- CGE models and capital income tax reforms the case of a dual income tax for Germany ; with 34 tables Lecture notes in economics and mathematical systems Mathematisches Modell Steuer Corporations Taxation Germany Mathematical models Income tax Germany Mathematical models Duale Einkommensteuer (DE-588)7531987-1 gnd Allgemeines Gleichgewichtsmodell (DE-588)4210294-7 gnd Steuerreform (DE-588)4057455-6 gnd Kapitaleinkünfte (DE-588)4114139-8 gnd |
| subject_GND | (DE-588)7531987-1 (DE-588)4210294-7 (DE-588)4057455-6 (DE-588)4114139-8 (DE-588)4011882-4 (DE-588)4113937-9 |
| title | CGE models and capital income tax reforms the case of a dual income tax for Germany ; with 34 tables |
| title_auth | CGE models and capital income tax reforms the case of a dual income tax for Germany ; with 34 tables |
| title_exact_search | CGE models and capital income tax reforms the case of a dual income tax for Germany ; with 34 tables |
| title_exact_search_txtP | CGE models and capital income tax reforms the case of a dual income tax for Germany ; with 34 tables |
| title_full | CGE models and capital income tax reforms the case of a dual income tax for Germany ; with 34 tables Doina Maria Radulescu |
| title_fullStr | CGE models and capital income tax reforms the case of a dual income tax for Germany ; with 34 tables Doina Maria Radulescu |
| title_full_unstemmed | CGE models and capital income tax reforms the case of a dual income tax for Germany ; with 34 tables Doina Maria Radulescu |
| title_short | CGE models and capital income tax reforms |
| title_sort | cge models and capital income tax reforms the case of a dual income tax for germany with 34 tables |
| title_sub | the case of a dual income tax for Germany ; with 34 tables |
| topic | Mathematisches Modell Steuer Corporations Taxation Germany Mathematical models Income tax Germany Mathematical models Duale Einkommensteuer (DE-588)7531987-1 gnd Allgemeines Gleichgewichtsmodell (DE-588)4210294-7 gnd Steuerreform (DE-588)4057455-6 gnd Kapitaleinkünfte (DE-588)4114139-8 gnd |
| topic_facet | Mathematisches Modell Steuer Corporations Taxation Germany Mathematical models Income tax Germany Mathematical models Duale Einkommensteuer Allgemeines Gleichgewichtsmodell Steuerreform Kapitaleinkünfte Deutschland Hochschulschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015705140&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=015705140&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV000000036 |
| work_keys_str_mv | AT radulescudoina cgemodelsandcapitalincometaxreformsthecaseofadualincometaxforgermanywith34tables |