Optimal Taxation of Risky Human Capital

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2009
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EVANS, Chris, ed., Richard KREVER, ed.. Australian Business Tax Reform in Retrospect and Prospect. Sydney: Thomson, 2009, pp. 55-74. ISBN 978-0-455-22692-7
Zusammenfassung

The paper summarizes the arguments in favour of a shift from comprehensive to dual income taxation as a desirable business and investment tax option. The attractivity of comprehensive income taxation is reduced in a world with integrated capital and commodity markets and mobile business. Dual income taxation is shown to offer a serious theoretical and practical alternative, which should be considered as a stepping stone toward business tax coordination in the EU.

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Fachgebiet (DDC)
330 Wirtschaft
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taxation, human capital
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ISO 690GENSER, Bernd, 2009. Optimal Taxation of Risky Human Capital. In: EVANS, Chris, ed., Richard KREVER, ed.. Australian Business Tax Reform in Retrospect and Prospect. Sydney: Thomson, 2009, pp. 55-74. ISBN 978-0-455-22692-7
BibTex
@incollection{Genser2009Optim-11826,
  year={2009},
  title={Optimal Taxation of Risky Human Capital},
  isbn={978-0-455-22692-7},
  publisher={Thomson},
  address={Sydney},
  booktitle={Australian Business Tax Reform in Retrospect and Prospect},
  pages={55--74},
  editor={Evans, Chris and Krever, Richard},
  author={Genser, Bernd}
}
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