Optimal Taxation of Risky Human Capital

Publikationstyp: Beitrag zu einem Sammelband
URI (zitierfähiger Link): http://nbn-resolving.de/urn:nbn:de:bsz:352-opus-88842
Autor/innen: Genser, Bernd
Erscheinungsjahr: 2009
Erschienen in: Australian Business Tax Reform in Retrospect and Prospect / Evans, Chris; Krever, Richard (Hrsg.). - Sydney : Thomson, 2009. - S. 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.
Fachgebiet (DDC): 330 Wirtschaft
Schlagwörter: taxation, human capital
Link zur Lizenz: Nutzungsbedingungen
Universitätsbibliographie: Ja

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GENSER, 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, pp. 55-74. ISBN 978-0-455-22692-7

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