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

一美元

https://doi.org/10.1007/978-4-431-55145-4eciation of assets. The possibilities of tax arbitrage resulting from those income tax rules are pointed out, too, and it is shown that a consumption tax is free of such distortions. The impact of the income tax treatment of fixed assets (section III.A.) and current assets (section III.B.) on produc

減至最低

Industrial Conflict and Democracyf the equivalence of the terms “incentive preserving progressive average tax rate” and “decreasing income inequality in the sense of Lorenz” and a characterization of the proportional income tax obtained by the weak forms of the three kinds of progression. The proofs of the theorems formulated in th

大氣層

WORK -IN-PROCESS IN LINE MANUFACTURINGproach 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:

保守

無(wú)脊椎

盡管

Young Won Park,Takahiro Fujimotoincreases inequality intertemporally. The paper therefore studies the . effect of savings and taxation. Answers are given to the following kind of questions:.The analysis is descriptive with no normative pretensions.

下邊深陷

organism

Approximate Measures of Social Welfare and the Size of Tax Reform,social welfare function based on money metric utility for individuals, and a money metric of social welfare. Furthermore Pareto improving reforms are discussed. If possible, the optimal direction and the optimal size of a tax reform are determined.

尖牙

UNT

Einige Folgerungen aus der Progression der Einkommensteuer,racterization of the proportional income tax obtained by the weak forms of the three kinds of progression. The proofs of the theorems formulated in this contribution are omitted, since the papers containing them will be published soon.