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W.E.P. - Würzburg Economic Papers, Lst. f. VWL, Geld u. internat. Wirtschaftsbeziehungen, Universität Würzburg >

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dc.contributor.authorOeffner, Marcen_US
dc.date.accessioned2009-01-29T14:57:26Z-
dc.date.available2009-01-29T14:57:26Z-
dc.date.issued2005en_US
dc.identifier.urihttp://hdl.handle.net/10419/22353-
dc.description.abstractn.a.en_US
dc.language.isogeren_US
dc.publisheren_US
dc.relation.ispartofseriesWürzburg economic papers 59en_US
dc.subject.ddc330en_US
dc.titleDie Duale Einkommensteuer des Sachverständigenrates in der Diskussionen_US
dc.typeWorking Paperen_US
dc.identifier.ppn481725946en_US
dc.description.abstracttransThis paper discusses the DIT, which is a tax reform proposal of the German Council of Economic Experts. Assessing an income tax system is a complex task. In doing so, you have to review the conditions of the international tax and locational competition, the ability-to-pay principle, the efficiency of the tax system, the possibilities of tax arbitrage and last but not least you have to balance this factors against the background of the costs of a reform concept. The conclusion of the paper is that the DIT is a too oversized and expensive concept to attract FDIs, which additionally creates diverse problems and hazards.en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
dc.identifier.repecRePEc:zbw:wuewep:59-
Appears in Collections:W.E.P. - Würzburg Economic Papers, Lst. f. VWL, Geld u. internat. Wirtschaftsbeziehungen, Universität Würzburg

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