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  1. The incidence of an extended ACE corporation tax
    Author: Fehr, Hans; Wiegard, Wolfgang
    Published: 1999
    Publisher:  Univ., Wirtschaftswiss. Fak., Regensburg

    Location:
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Potsdamer Straße
    Signature:
    1 B 67206
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    Location:
    Staats- und Universitätsbibliothek Bremen
    Signature:
    bc 1350-329
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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    K 2000 B 1428
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    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 400 (329)
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    Content information
    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Print
    Series: Regensburger Diskussionsbeiträge zur Wirtschaftswissenschaft ; 329
    Subjects: Körperschaftsteuer; Unternehmensbesteuerung; Steuerreform; Steuerinzidenz; Dynamische Wirtschaftstheorie; Theorie; Simulation; Deutschland
    Scope: 31 Bl
    Notes:

    Literaturverz. Bl. 29 - 31
  2. The incidence of an extended ACE corporation tax
    Author: Fehr, Hans
    Published: 1999
    Publisher:  Univ., Wirtschaftswiss. Fak., Regensburg

    Location:
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Potsdamer Straße
    Signature:
    1 B 67206
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    Unlimited inter-library loan, copies and loan

    Location:
    Staats- und Universitätsbibliothek Bremen
    Signature:
    bc 1350-329
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    Location:
    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    K 2000 B 1428
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    W 400 (329)
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    Universität Konstanz, Kommunikations-, Informations-, Medienzentrum (KIM)
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    wrc 10.06:i/r23-329
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    Content information
    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Print
    RVK Categories: QB 910
    Series: Regensburger Diskussionsbeiträge zur Wirtschaftswissenschaft ; 329
    Subjects: Körperschaftsteuer; Unternehmensbesteuerung; Steuerreform; Steuerinzidenz; Dynamische Wirtschaftstheorie; Theorie; Simulation; Deutschland
    Scope: 30 Bl.
    Notes:

    Literaturverz. Bl. 29 - 31
  3. The incidence of an extended ACE corporation tax
    Author: Fehr, Hans; Wiegard, Wolfgang
    Published: 1998

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 106 (98.16)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Array ; 98,16
    Subjects: Körperschaftsteuer; Unternehmensbesteuerung; Steuerreform; Steuerinzidenz; Dynamische Wirtschaftstheorie; Theorie; Simulation; Deutschland
    Scope: 31 S
  4. The incidence of an extended ACE corporation tax
    Author: Fehr, Hans; Wiegard, Wolfgang
    Published: 2001
    Publisher:  Univ., Center for Economic Studies, Munich

    This paper deals with the efficiency and distributional consequences of a switch from the current German income and corporate tax system to one special variant of an intertemporally neutral tax, an extended ACE (allowance for corporate equity)... more

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    Staats- und Universitätsbibliothek Bremen
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    bc 1391-484
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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    1 : Z 104.53 -484-
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    Technische Informationsbibliothek (TIB) / Leibniz-Informationszentrum Technik und Naturwissenschaften und Universitätsbibliothek
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    KAP 11540
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    W 624 (484)
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    ifo Institut für Wirtschaftsforschung an der Universität München, Bibliothek
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    S32-484 a
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    ifo Institut für Wirtschaftsforschung an der Universität München, Bibliothek
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    S32-484 b
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    ifo Institut für Wirtschaftsforschung an der Universität München, Bibliothek
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    This paper deals with the efficiency and distributional consequences of a switch from the current German income and corporate tax system to one special variant of an intertemporally neutral tax, an extended ACE (allowance for corporate equity) corporation tax. This tax is favoured by the IFS Capital Taxes Group and was implemented in Croatia in 1994. We not only calculate the welfare consequences of introducing the ACE, but also separate the efficiency effects from intragenerational as well as intergenerational redistribution. The quantitative analysis is based on a dynamic simulation model of the Auerbach-Kotlikoff type which distinguishes between five income classes within each generation. The numerical results indicate that such a fundamental tax reform could yield enormous efficiency gains without necessarily increasing income inequality.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: CESifo working paper series ; 484
    Subjects: Körperschaftsteuer; Unternehmensbesteuerung; Steuerreform; Steuerinzidenz; Dynamische Wirtschaftstheorie; Theorie; Simulation; Deutschland
    Scope: 24 S
    Notes:

    Literaturverz. S.23-24

    Internetausg.: ftp://129.187.96.124/CESifo_WP/484.pdf