Michael Stimmelmayr, Thiess Büttner, Chang W. Nam, Anja Hönig, Georg Wamser

Neutralitätsverletzungen in der Besteuerung von Kapitaleinkommen und deren Wachstumswirkungen

Eine theoretische und empirische Analyse des deutschen Steuersystems
[Violations of Neutrality in Fiscal Law and Their Impacts on Growth. A Theoretical and Empirical Analysis of the German Tax System.]
2012. XIII, 184 pages.
DOI 10.1628/978-3-16-152092-1
Published in German.
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The study re-considers the role of capital income taxation for economic growth. Based on a sound theoretical account of the various components of capital income taxation and their effects on savings and growth, the study identifies various potential distortions associated with the German tax system before and after the major tax reforms of 2001 and 2008. A quantitative analysis using a dynamic computable general equilibrium model considers the growth effects of these reforms and explores the growth potential of a fundamental tax reform that removes key distortions.

Beiträge zur Finanzwissenschaft (BtrFin)