Labor taxation - a hidden privilege:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Abschlussarbeit Buch |
| Sprache: | English |
| Veröffentlicht: |
Aachen
Shaker
2007
|
| Schriftenreihe: | Berichte aus der Steuerlehre
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | VIII, 182 S. graph. Darst. |
| ISBN: | 9783832263744 3832263748 |
Internformat
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| 245 | 1 | 0 | |a Labor taxation - a hidden privilege |c Martin Weiss |
| 246 | 1 | 3 | |a How well does a cash flow tax on wages approximate an economic income tax on labor income? |
| 264 | 1 | |a Aachen |b Shaker |c 2007 | |
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Datensatz im Suchindex
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|---|---|
| adam_text | OVERVIEW
List of Abbreviations I
List of Figures III
List of Tables V
1 Introduction 1
2 Income vs. Consumption Taxation 5
3 The Quality of the Approximation 21
4 The Notion of a Dual Income Tax 83
5 Conclusion 97
6 Outlook 101
A Mathematical Derivations 103
B Additional Results 111
Bibliography 172
Index 181
Contents
List of Abbreviations I
List of Figures III
List of Tables V
1 Introduction 1
2 Income vs. Consumption Taxation 5
2.1 Classiflcation of Tax Systems 5
2.2 The Notion of Income Taxation 6
2.2.1 Feasible Income Taxation/Standard Model of Income Taxation . 7
2.2.2 Ideal Income Taxation 7
2.2.3 The Tax Paradox 9
2.3 The Concept of Consumption Taxation 10
2.3.1 Taxation of Cash flows 10
2.3.2 Allowance for Corporate Equity 11
2.4 Criticism by Wenger (1999) 11
3 The Quality of the Approximation 21
3.1 Introductory Example 21
3.2 Effective Tax Rates 27
3.3 Estimation of the Wage Equation 30
3.3.1 Relevance of the Wage Equation 30
3.3.2 Mathematical Derivation 30
3.3.3 Econometric Problems of the HCM 32
3.3.4 Data Set 33
3.3.5 Regression Results 38
3.4 Effective Tax Rates on Human Capital 43
3.4.1 Scope of the Analysis 43
3.4.2 Effective Tax Rates on Human Capital in Germany 48
3.5 Assessment of the Approximation 59
3.6 Remedies for the Approximation 72
4 The Notion of a Dual Income Tax 83
4.1 History of the Dual Income Tax 83
4.2 Labor and Capital as Tax Bases 83
4.3 Justification of the Dualism 90
5 Conclusion 97
6 Outlook 101
A Mathematical Derivations 103
A.l Derivation of Equation (3.1.2) 103
A.2 Derivation of Equation (3.1.6) 105
A.3 Derivation of Equation (3.3.9) 106
A.4 Taylor Series for Equation (3.3.12) 106
A.5 Derivation of Equation (3.3.14) 1°7
A.6 Derivation of Equation (3.4.2) 108
A.7 Derivation of Equation (3.5.9) 109
B Additional Results nl
B.l Tables for Section 3.1 nl
B.2 Empirical Description of the Dataset H^
B.3 Complete Results for Table 3.12 117
B.4 Tables for Subsection 3.4.2 119
B.4.1 Male Hauptschule Degree Holder with subsequent Apprenticeshipll9
B.4.2 Female Hauptschule Degree Holder with subsequent Appren
ticeship l2
B.4.3 Male Abitur Degree Holder with subsequent Apprenticeship . . 132
B.4.4 Female Abitur Degree Holder with subsequent Apprenticeship 136
B.4.5 Male Abitur Degree Holder with subsequent Fachhochschule
Studies 142
B.4.6 Female Abitur Degree Holder with subsequent Fachhochschule
Studies 147
B.4.7 Male Abitur Degree Holder with subsequent University Studies 152
B.4.8 Female Abitur Degree Holder with subsequent University Studiesl56
B.5 ETRs with Additional Private Savings 162
B.6 ETRs under Inflation 164
B.7 ETRs across Educational Biographies l66
B.8 ETRs for the Dual Income Tax 167
Bibliography 172
Index 181
i
|
| adam_txt |
OVERVIEW
List of Abbreviations I
List of Figures III
List of Tables V
1 Introduction 1
2 Income vs. Consumption Taxation 5
3 The Quality of the Approximation 21
4 The Notion of a Dual Income Tax 83
5 Conclusion 97
6 Outlook 101
A Mathematical Derivations 103
B Additional Results 111
Bibliography 172
Index 181
Contents
List of Abbreviations I
List of Figures III
List of Tables V
1 Introduction 1
2 Income vs. Consumption Taxation 5
2.1 Classiflcation of Tax Systems 5
2.2 The Notion of Income Taxation 6
2.2.1 Feasible Income Taxation/Standard Model of Income Taxation . 7
2.2.2 Ideal Income Taxation 7
2.2.3 The Tax Paradox 9
2.3 The Concept of Consumption Taxation 10
2.3.1 Taxation of Cash flows 10
2.3.2 Allowance for Corporate Equity 11
2.4 Criticism by Wenger (1999) 11
3 The Quality of the Approximation 21
3.1 Introductory Example 21
3.2 Effective Tax Rates 27
3.3 Estimation of the Wage Equation 30
3.3.1 Relevance of the Wage Equation 30
3.3.2 Mathematical Derivation 30
3.3.3 Econometric Problems of the HCM 32
3.3.4 Data Set 33
3.3.5 Regression Results 38
3.4 Effective Tax Rates on Human Capital 43
3.4.1 Scope of the Analysis 43
3.4.2 Effective Tax Rates on Human Capital in Germany 48
3.5 Assessment of the Approximation 59
3.6 Remedies for the Approximation 72
4 The Notion of a Dual Income Tax 83
4.1 History of the Dual Income Tax 83
4.2 Labor and Capital as Tax Bases 83
4.3 Justification of the Dualism 90
5 Conclusion 97
6 Outlook 101
A Mathematical Derivations 103
A.l Derivation of Equation (3.1.2) 103
A.2 Derivation of Equation (3.1.6) 105
A.3 Derivation of Equation (3.3.9) 106
A.4 Taylor Series for Equation (3.3.12) 106
A.5 Derivation of Equation (3.3.14) 1°7
A.6 Derivation of Equation (3.4.2) 108
A.7 Derivation of Equation (3.5.9) 109
B Additional Results nl
B.l Tables for Section 3.1 nl
B.2 Empirical Description of the Dataset H^
B.3 Complete Results for Table 3.12 117
B.4 Tables for Subsection 3.4.2 119
B.4.1 Male "Hauptschule" Degree Holder with subsequent Apprenticeshipll9
B.4.2 Female "Hauptschule" Degree Holder with subsequent Appren
ticeship l2'
B.4.3 Male "Abitur" Degree Holder with subsequent Apprenticeship . . 132
B.4.4 Female "Abitur" Degree Holder with subsequent Apprenticeship 136
B.4.5 Male "Abitur" Degree Holder with subsequent "Fachhochschule"
Studies 142
B.4.6 Female "Abitur" Degree Holder with subsequent "Fachhochschule"
Studies 147
B.4.7 Male "Abitur" Degree Holder with subsequent University Studies 152
B.4.8 Female "Abitur" Degree Holder with subsequent University Studiesl56
B.5 ETRs with Additional Private Savings 162
B.6 ETRs under Inflation 164
B.7 ETRs across Educational Biographies l66
B.8 ETRs for the Dual Income Tax 167
Bibliography 172
Index 181
i |
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| spelling | Weiss, Martin Verfasser aut Labor taxation - a hidden privilege Martin Weiss How well does a cash flow tax on wages approximate an economic income tax on labor income? Aachen Shaker 2007 VIII, 182 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Berichte aus der Steuerlehre Zugl.: Tübingen, Univ., Diplomarbeit, 2006: Weiss, Martin : How well does a cash flow tax on wages approximate an economic income tax on labor income? Duale Einkommensteuer (DE-588)7531987-1 gnd rswk-swf Steuerbelastung (DE-588)4129062-8 gnd rswk-swf Humankapital (DE-588)4160783-1 gnd rswk-swf 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 Humankapital (DE-588)4160783-1 s Steuerbelastung (DE-588)4129062-8 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015736886&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Weiss, Martin Labor taxation - a hidden privilege Duale Einkommensteuer (DE-588)7531987-1 gnd Steuerbelastung (DE-588)4129062-8 gnd Humankapital (DE-588)4160783-1 gnd |
| subject_GND | (DE-588)7531987-1 (DE-588)4129062-8 (DE-588)4160783-1 (DE-588)4011882-4 (DE-588)4113937-9 |
| title | Labor taxation - a hidden privilege |
| title_alt | How well does a cash flow tax on wages approximate an economic income tax on labor income? |
| title_auth | Labor taxation - a hidden privilege |
| title_exact_search | Labor taxation - a hidden privilege |
| title_exact_search_txtP | Labor taxation - a hidden privilege |
| title_full | Labor taxation - a hidden privilege Martin Weiss |
| title_fullStr | Labor taxation - a hidden privilege Martin Weiss |
| title_full_unstemmed | Labor taxation - a hidden privilege Martin Weiss |
| title_short | Labor taxation - a hidden privilege |
| title_sort | labor taxation a hidden privilege |
| topic | Duale Einkommensteuer (DE-588)7531987-1 gnd Steuerbelastung (DE-588)4129062-8 gnd Humankapital (DE-588)4160783-1 gnd |
| topic_facet | Duale Einkommensteuer Steuerbelastung Humankapital Deutschland Hochschulschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015736886&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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