Optimal Taxation of Risky Human Capital

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.
Subject (DDC): 330 Economics
Keywords: taxation, human capital
Link to License: Attribution-ShareAlike 2.0 Generic
Bibliography of Konstanz: Yes

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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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