Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/205404 
Autor:innen: 
Erscheinungsjahr: 
1999
Schriftenreihe/Nr.: 
New Zealand Treasury Working Paper No. 99/01
Verlag: 
New Zealand Government, The Treasury, Wellington
Zusammenfassung: 
There is a wide consensus amongst economists that a cash-flow tax, in concept, is superior to an income tax. The most difficult problem is the transition, which can create either a huge fiscal cost, very large compliance costs or economic dislocation. This paper explores a set of rules that could potentially avoid economic disruption yet keeps fiscal and compliance costs to a manageable level. Features are a general tax exemption for interest and dividends, a cash-flow tax for increments to the existing capital invested in business activities and continuation of income tax rules for existing capital. The paper identifies general areas where further development of the rules is required.
Creative-Commons-Lizenz: 
cc-by Logo
Dokumentart: 
Working Paper

Datei(en):
Datei
Größe
61.52 kB





Publikationen in EconStor sind urheberrechtlich geschützt.