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Michael Stimmelmayr

Fundamental Capital Income Tax Reforms

Discussion and Simulation using ifoMOD
[Grundlegende Reformen der (Kapital-)Einkommensbesteuerung. Diskussion und Simulation unter Verwendung von ifo MOD.]
2007. XIV, 235 pages.
  • cloth
  • available
  • 978-3-16-149261-7
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Summary
Beside the theoretical foundation of tax incidence in dynamic computable general equilibrium (CGE) models, Michael Stimmelmayr deals with the analysis of fundamental capital income tax reforms for Germany. The simulation results show how the main economic figures like GDP, investments, labour supply, household's income and consumption for instance change in the short and long run due to fundamental tax reforms.

Beiträge zur Finanzwissenschaft (BtrFin)