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Optimale Besteuerung riskanter Einkunfte: Das Konzept Der 'Triple Income Tax'

Optimale Besteuerung riskanter Einkunfte: Das Konzept Der 'Triple Income Tax'

          
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About the Book

English summary: How can an income tax system cope with aggregate risk, which cannot be avoided by insurance contracts? In the case of risky capital income, Dirk Schindler develops a theoretical welfare model which shows that risk can be interpreted as a bad which is traded in the capital market. Its price is reflected in the risk premium. If the realized risk premium is used as third tax base, this leads to an extension of the well-known dual income tax approach and allows for an optimal risk diversification on private and public consumption without affecting the efficiency of resource allocation. Taken together, this leads to a new tax system, which can be called the triple income tax. German description: In den meisten OECD-Landern findet seit langem eine Debatte uber eine grundlegende Neugestaltung des Besteuerungssystems statt. Insbesondere in Deutschland stehen den Befurwortern des bisherigen Leitbilds einer umfassenden Einkommensteuer die Proponenten einer konsumorientierten Besteuerung gegenuber. Allerdings wird auf beiden Seiten meist auf eine rigorose wohlfahrtstheoretische Analyse verzichtet. Der Sachverstandigenrat hat in seinem Jahresgutachten 2003 nun als weitere Moglichkeit die Duale Einkommensteuer zur Diskussion gestellt, die sich in den skandinavischen Landern bereits bewahrt hat. Alle diese Konzepte vernachlassigen jedoch den Effekt von riskanten Einkommensbestandteilen auf die private Wohlfahrt und die Struktur offentlicher Ausgaben. Dirk Schindler geht daher in seiner Arbeit auf folgende Fragen ein: Wie lassen sich riskante (Kapital-) Einkunfte in einem Steuersystem adaquat erfassen? Unter welchen Voraussetzungen liefert eines der oben angesprochenen Steuersysteme eine optimale Losung? Hierzu entwickelt er ein wohlfahrtstheoretisches Modell mit Arbeitseinkunften und teilweise stochastischen Kapitalertragen. Darin wird Risiko als handelbares 'Ungut' interpretiert. Am Ende ergibt sich mit dem Konzept einer Triple Income Tax ein neues Steuersystem, das die bisherigen Reformvorschlage als Spezialfalle beinhaltet. Gleichzeitig liefert es einen Modellrahmen, um alle Vorschlage vergleichen und bewerten zu konnen.


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Product Details
  • ISBN-13: 9783161488405
  • Publisher: Mohr Siebeck
  • Publisher Imprint: Mohr Siebeck
  • Height: 239 mm
  • No of Pages: 211
  • Series Title: Beitrage Zur Finanzwissenschaft
  • Weight: 476 gr
  • ISBN-10: 3161488407
  • Publisher Date: 31 Dec 2006
  • Binding: Hardback
  • Language: German
  • Returnable: N
  • Sub Title: Das Konzept Der 'Triple Income Tax'
  • Width: 162 mm


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Optimale Besteuerung riskanter Einkunfte: Das Konzept Der 'Triple Income Tax'
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