Economics

Thiess Büttner / Anja Hönig / Chang W. Nam / Michael Stimmelmayr / 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.

Beiträge zur Finanzwissenschaft 28

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DOI 10.1628/978-3-16-152092-1
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Published in German.
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.
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.
Authors/Editors

Thiess Büttner Born 1966; studied Economics in Göttingen and Konstanz; Dr.rer.pol University of Konstanz; 2004–10 Professor of Economics at the University of Munich; since 2010 Professor of Economics at the University of Erlangen-Nuremberg.

Anja Hönig Geboren 1983 ; Studium der Int. VWL in Tübingen; 2008–2010 tätig als Doktorandin am ifo Institut für Wirtschaftsforschung; seit 2010 wissenschaftliche Mitarbeiterin am Lehrstuhl für VWL, insbesondere Finanzwissenschaft an der Universität Erlangen-Nürnberg.

Chang W. Nam No current data available.

Michael Stimmelmayr Geboren 1978; Studium der VWL in München; 2006 Promotion an der Universität München bei Hans-Werner Sinn; seit 2006 Assistenzprofessur am Center for Economic Studies (CES) an der Universität München.

Georg Wamser Geboren 1977; Studium der VWL in München; 2005–2009 tätig als Doktorand am ifo Institut für Wirtschaftsforschung; 2009 Promotion an der Universität München bei Thiess Büttner; seit 2010 Oberassistent an der ETH Zürich.

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