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CGE Models and Capital Income Tax Reforms Doina Maria Radulescu

CGE Models and Capital Income Tax Reforms By Doina Maria Radulescu

CGE Models and Capital Income Tax Reforms by Doina Maria Radulescu


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Summary

Suggests a novel way of 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, this title evaluates and quantifies the effects of introducing a Dual Income Tax (DIT) in Germany.

CGE Models and Capital Income Tax Reforms Summary

CGE Models and Capital Income Tax Reforms: The Case of a Dual Income Tax for Germany by Doina Maria Radulescu

Capital income taxation is a complicated issue because of the g- eral equilibrium implications these taxes have with regard to the int- sectoral and intertemporal allocation of economic resources. Together with Michael Stimmelmayr (CES, Munich) and Christian Keuschnigg (IFF, St. Gallen), Doina Radulescu from the Ifo Institute for E- nomic Research has designed a complex and particularly elegant - tertemporal general equilibrium model of the economy, called IfoMod. IfoMod makes it possible to calculate the welfare gains and losses from fundamental tax reforms in present value terms. One of the tax reforms Doina Radulescu analyses is the move - wards a dual income tax, as is used in some Scandinavian countries. She analyses this tax using German data, because it was recently p- posed, among others, by the German Council of Economic Advisors. In the meantime, IfoMod has become a standard tool for the Ifo Institute. According to the Council of Economic Advisors, it is not only sta- of-the-art, but one of the world's most developed and advanced CGE models for the purpose of analysing intertemporal allocation problems in growing economies. Hans-Werner Sinn Preface This book was written during my time acting as a PhD candidate in the Public Finance Department at the Ifo Institute for Economic Research in Munich.

CGE Models and Capital Income Tax Reforms Reviews

From the reviews:

"The book proposes an approach for the measurement of the effects of tax reforms mainly in the field of capital income taxation. ... The book is structured in 6 chapters. ... intended to an audience involved in financial and taxation issues that is at the same time quite familiar to the concepts of equilibrium models." (Vangelis Grigoroudis, Zentralblatt MATH, Vol. 1170, 2009)

Table of Contents

Why Does Germany Need a Reform of Capital Income Taxation?.- The Dual Income Tax.- The Model.- Simulation Results.- Conclusion.

Additional information

NLS9783540733195
9783540733195
3540733191
CGE Models and Capital Income Tax Reforms: The Case of a Dual Income Tax for Germany by Doina Maria Radulescu
New
Paperback
Springer-Verlag Berlin and Heidelberg GmbH & Co. KG
2007-09-13
168
N/A
Book picture is for illustrative purposes only, actual binding, cover or edition may vary.
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