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Optimal Taxation of Risky Human Capital

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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

@incollection{Genser2009Optim-11826, title={Optimal Taxation of Risky Human Capital}, year={2009}, isbn={978-0-455-22692-7}, address={Sydney}, publisher={Thomson}, booktitle={Australian Business Tax Reform in Retrospect and Prospect}, pages={55--74}, editor={Evans, Chris and Krever, Richard}, author={Genser, Bernd} }

<rdf:RDF xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#" xmlns:bibo="http://purl.org/ontology/bibo/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dcterms="http://purl.org/dc/terms/" xmlns:xsd="http://www.w3.org/2001/XMLSchema#" > <rdf:Description rdf:about="https://kops.uni-konstanz.de/rdf/resource/123456789/11826"> <dc:contributor>Genser, Bernd</dc:contributor> <dcterms:bibliographicCitation>First publ. in: Australian Business Tax Reform in Retrospect and Prospect / ed. Chris Evans and Richard Krever. - Sydney : Thomson, 2009. - S. 55-74. - ISBN 978-0-455-22692-7</dcterms:bibliographicCitation> <dcterms:available rdf:datatype="http://www.w3.org/2001/XMLSchema#dateTime">2011-03-25T09:40:31Z</dcterms:available> <dcterms:issued>2009</dcterms:issued> <dcterms:rights rdf:resource="https://creativecommons.org/licenses/by-sa/2.0/legalcode"/> <bibo:uri rdf:resource="http://kops.uni-konstanz.de/handle/123456789/11826"/> <dc:date rdf:datatype="http://www.w3.org/2001/XMLSchema#dateTime">2011-03-25T09:40:31Z</dc:date> <dcterms:title>Optimal Taxation of Risky Human Capital</dcterms:title> <dc:rights>deposit-license</dc:rights> <dcterms:abstract xml:lang="eng">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.</dcterms:abstract> <dc:format>application/pdf</dc:format> <dc:language>eng</dc:language> <dc:creator>Genser, Bernd</dc:creator> </rdf:Description> </rdf:RDF>

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