Arbeitspapier
Implementing a Dual Income Tax in Germany: Effects on Investment and Welfare
This paper investigates the effects of implementing a dual income tax (DIT) in Germany. We follow the reform proposal of the German Council of Economic Advisors(2003) and analyze its implications on capital formation, investment and welfare using a dynamic computable general equilibrium model. The main features of the model are an intertemporal investment model and the traditional Ramsey model on the household side. Our findings suggest that the introduction of a DIT with a proportional capital income tax rate of 30% and progressive labour income tax rates up to 35% leads to higher investments, an increased capital accumulation up to 5.8% and welfare gains of about 1% of GDP.
- Sprache
-
Englisch
- Erschienen in
-
Series: ifo Working Paper ; No. 20
- Klassifikation
-
Wirtschaft
Computable General Equilibrium Models
Computable and Other Applied General Equilibrium Models
Fiscal Policy
Business Taxes and Subsidies including sales and value-added (VAT)
- Thema
-
Capital income taxation computable general equilibrium modelling welfare analysis
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Radulescu, Doina Maria
Stimmelmayr, Michael
- Ereignis
-
Veröffentlichung
- (wer)
-
ifo Institute - Leibniz Institute for Economic Research at the University of Munich
- (wo)
-
Munich
- (wann)
-
2005
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:41 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
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ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Radulescu, Doina Maria
- Stimmelmayr, Michael
- ifo Institute - Leibniz Institute for Economic Research at the University of Munich
Entstanden
- 2005
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