Zur Ermittlung effektiver Grenzsteuersätze vorteilhafter und unvorteilhafter Handlungsmöglichkeiten in Anknüpfung an den Ansatz von König

Alexander Oldenburg
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Alexander Oldenburg: Alexander Oldenburg

Schmalenbach Journal of Business Research, 1998, vol. 50, issue 1, 41-48

Abstract: Summary Marginal effective tax-rates are a useful tool in the economic analysis of taxationsystems and rules. Schneider pointed out, that the calculi used by King/Fullerton are based on the model of economic profit. Useful results can only be generated provided that the rate of return is equal to the interest rate in a general equilibrium. Based on König’s supposedly new approach to neutral tax-systems the paper highlights marginal effective tax-rates in a calculus permitting the analysis of profitable or unprofitable projects under certainty. It stands to reason that the King/Fullerton-model is circumstantial and thus may lead to distorted results.

Date: 1998
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DOI: 10.1007/BF03371489

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