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Dirk Schindler
Optimale Besteuerung riskanter Einkünfte
Das Konzept der 'Triple Income Tax'
[Optimal Taxation of Risky Earnings. The Concept of The Triple Income Tax.]
2006. XIV, 197 pages. Published in German.
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How can an income tax system cope with aggregate risk, which cannot be avoided by insurance contracts? In case of risky capital income, Dirk Schindler develops a new tax system: The Triple Income Tax.