Type of Publication: | Contribution to a collection |
URI (citable link): | http://nbn-resolving.de/urn:nbn:de:bsz:352-opus-88842 |
Author: | Genser, Bernd |
Year of publication: | 2009 |
Published in: | Australian Business Tax Reform in Retrospect and Prospect / Evans, Chris; Krever, Richard (ed.). - Sydney : Thomson, 2009. - pp. 55-74. - ISBN 978-0-455-22692-7 |
Summary: |
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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Subject (DDC): | 330 Economics |
Keywords: | taxation, human capital |
Link to License: | Attribution-ShareAlike 2.0 Generic |
Bibliography of Konstanz: | Yes |
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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