Optimale Besteuerung riskanter Einkünfte, vol 20

Dirk Schindler

in Beiträge zur Finanzwissenschaft from Mohr Siebeck, Tübingen, currently edited by Thiess Büttner and Ronnie Schöb

Abstract: How can an income tax system cope with aggregate risk, which cannot be avoided by insurance contracts? In case of risky capital income, Dirk Schindler develops a new tax system: The Triple Income Tax. (e-book pdf, published in German)

Keywords: Besteuerungssystem; Einkommenssteuer; Triple Income Tax (search for similar items in EconPapers)
Date: 2006
Edition: 1
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Persistent link: https://EconPapers.repec.org/RePEc:mhr:btrfin:urn:isbn:9783161628528

DOI: 10.1628/978-3-16-162852-8

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