CGE Models and Capital Income Tax Reforms: The Case of a Dual Income Tax for Germany
Doina Maria Radulescu
Aug 2007 · Lecture Notes in Economics and Mathematical Systems Book 601 · Springer Science & Business Media
Ebook
168
Pages
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About this ebook
The book suggests a novel way how the effects of tax reforms especially in the field of capital income taxation can be measured by means of dynamic computable general equilibrium (CGE) models. Using a model calibrated to the German economy, the author evaluates and quantifies the effects of introducing a Dual Income Tax (DIT) in Germany. This tax reform is a currently hotly debated topic in Germany and has been suggested both by the German Council of Economic Advisors (GCEA) and by Prof. Hans-Werner Sinn. Thus, the book is of great interest not only for the academic but also for the business world and politics.
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