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CGE Models and Capital Income Tax Reforms: The Case of a Dual Income Tax for Germany

Posted on 2010-04-14




Name:CGE Models and Capital Income Tax Reforms: The Case of a Dual Income Tax for Germany
ASIN/ISBN:3540733191
Publish Date:1 edition (October 23, 2007)
Pages:168 pages
File size:1 Mb
Pages: 168 pages
File Type: PDF
File Size: 1 Mb
Other Info: Springer; 1 edition (October 23, 2007); 3540733191
   CGE Models and Capital Income Tax Reforms: The Case of a Dual Income Tax for Germany

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This book suggests a novel way of how the effects of tax reforms especially in the field of capital income taxation can be measured by means of dynamic computable general equilibrium (CGE) models. Using a model calibrated to the German economy, the author evaluates and quantifies the effects of introducing a Dual Income Tax (DIT) in Germany. This tax reform is a currently hotly debated topic in Germany and has been suggested both by the German Council of Economic Advisors (GCEA) and by Prof. Hans-Werner Sinn. Thus, the book is of great interest not only for the academic but also for the business world and politics.

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