Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/22353
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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.ispartofseries|aWürzburg economic papers |x59en_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 EconomicExperts. Assessing an income tax system is a complex task. In doing so, you have to review theconditions of the international tax and locational competition, the ability-to-pay principle, theefficiency of the tax system, the possibilities of tax arbitrage and last but not least you have tobalance this factors against the background of the costs of a reform concept. The conclusion ofthe paper is that the DIT is a too oversized and expensive concept to attract FDIs, whichadditionally creates diverse problems and hazards.en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
dc.identifier.repecRePEc:zbw:wuewep:59-

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