By Doina Maria Radulescu
From the reviews:
“The ebook proposes an method for the size of the consequences of tax reforms normally within the box of capital source of revenue taxation. … The e-book is based in 6 chapters. … meant to an viewers thinking about monetary and taxation matters that's even as fairly standard to the ideas of equilibrium models.” (Vangelis Grigoroudis, Zentralblatt MATH, Vol. 1170, 2009)
Read Online or Download CGE Models and Capital Income Tax Reforms: The Case of a Dual Income Tax for Germany PDF
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Additional resources for CGE Models and Capital Income Tax Reforms: The Case of a Dual Income Tax for Germany
Before the reform, Nordic countries did not treat all kinds of capital income in a similar way but allowed for several exemptions, especially in the treatment of interest or capital gains for taxation purposes. Speciﬁc investments like owner-occupied housing beneﬁted from considerable subsidies like tax exemption of capital gains and generous rules for deductibility of debt interest. 3 The Experience of Nordic Countries 37 der consideration. Consequently, the erosion of the tax base led to a rise in marginal labor income tax rates.
Meanwhile, the tax rates and structures have changed in these countries. 4 provides a summary of the basic features of the tax system at present. 4. Statutory Tax Rates and Taxation Rules in the Nordic Countries 2004 (in %) Denmark Sweden Norway Finland a. Capital income -corporate 30 28 28 29e a -other 28/43 30 28 29e b d b. 3 29-52 Elimination of double taxation of corporate proﬁts a. Distributions No No Yes Yesf b. Retentions No No Yes No Withholding taxes on non-residents a. Dividends Yes Yesc Yes Yesf b.
Therefore, the dual income tax which can be ascribed to the schedular taxation forms due to the separation of taxable income (Sørensen,1994), can be considered a proper reform measure. Compared to other types of reforms where, as the result of increased tax competition, lower capital income tax rates are applied to some forms of capital income, all forms of capital income are subject to a uniform proportional tax under a dual income tax system. Finally, as stated by Boadway (2004), the structure of the DIT can oﬀer additional advantages in a federal country like Germany.