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Titlebook: Beitr?ge zur neueren Steuertheorie; Referate des finanzt Dieter B?s,Manfred Rose,Christian Seidl Conference proceedings 1984 Springer-Verla

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31#
發(fā)表于 2025-3-27 00:13:23 | 只看該作者
32#
發(fā)表于 2025-3-27 03:44:50 | 只看該作者
33#
發(fā)表于 2025-3-27 08:02:28 | 只看該作者
34#
發(fā)表于 2025-3-27 10:00:35 | 只看該作者
Zur Messung der Wohlfahrtseffekte der Steuerpolitik,demonstrated for efficiency comparisons of commodity taxes, for the Diamond-Mc Fadden problem of using the excess burden as welfare indicator and for the formulation of the Ramsey problem in duality terms. An extension of the concept of tax rate indices to take into account excess burden effects is outlined in the conclusion.
35#
發(fā)表于 2025-3-27 16:52:43 | 只看該作者
,Unternehmensbesteuerung und Steueraufkommen Bei Unterbesch?ftigung,the unemployment situation by which the market or economy is characterized. Using tax policy thus requires a wide range of information for the political decision maker. The advice from supply-side-economists to reduce taxes for enterprises in an unemployment situation can only be considered as adequate in one special unemployment situation.
36#
發(fā)表于 2025-3-27 18:31:16 | 只看該作者
Die Eignung des Gewinns als Besteuerungsgrundlage in der Neueren Betriebswirtschaftlichen Diskussio determining the tax base within an income tax system are contronted (section II.). The concluding section IV. contains a short analysis of the question, whether the double taxation of profits of corporations brings about additional inefficiencies, or whether those inefficiencies can be avoided by tax arbitrage via structure decisions.
37#
發(fā)表于 2025-3-27 23:12:53 | 只看該作者
Neid und Progressive Besteuerung,proach allows us in a straightforward manner to show the conditions for the achievement of envy free allocations, and to elaborate the differences between aggregate envy and social welfare. Summarizing, our main results, are as follows:
38#
發(fā)表于 2025-3-28 03:19:37 | 只看該作者
39#
發(fā)表于 2025-3-28 09:53:53 | 只看該作者
Optimalbesteuerung Bei Alternativen Sozialen Wohlfahrtsfunktionen, world with two types of taxpayers (skilled and unskilled) under various social welfare functions (utilitarian, minimization of total sacrifice, RAWLS’ maximin-justice, PARETO-optimum), two behavioural assumptions on the part of the taxpayers (tax-responsive or tax-irresponsive labour-supply, respec
40#
發(fā)表于 2025-3-28 10:56:24 | 只看該作者
Neid und Progressive Besteuerung,come taxation as instrument towards elimination or reduction of envy. Such an inclusion of the income tax has not been addressed to in the recent theoretical papers on envy free allocations. We use the Foley-Varian concepts of envy as this is the most advanced theory on the topic. The use of this ap
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