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Systeme der Kapitaleinkommensbesteuerung ein Allokationstheoretischer Vergleich

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Beiträge zur neueren Steuertheorie

Part of the book series: Studies in Contemporary Economics ((CONTEMPORARY,volume 7))

Abstract

The paper is a study in the allocative effects of seven different systems of capital income taxation. Four of these systems are of the Schanz-Haig-Simons type, differing with regard to the degree of integration of corporate and personal taxation. Two others are the cash flow systems proposed by Kay and King and the Meade Committee. The last system is characterized by equal taxation of retained earnings and interest income on the part of households, immediate write-off of real investment projects and full deductibility of interest payments. The systems are compared under eight different evaluation criteria, including intersectoral, international and intertemporal efficiency, and it is argued that the last system performs best.

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Author information

Authors and Affiliations

  1. Universität Mannheim, Deutschland

    Hans-Werner Sinn

Authors
  1. Hans-Werner Sinn
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Editor information

Editors and Affiliations

  1. Institut für Gesellschafts- und Wirtschaftswissenschaften, Universität Bonn, Adenauerallee 24–42, D-5300, Bonn, Deutschland

    Dieter Bös

  2. Alfred-Weber-Institut für Sozial- und Staatswissenschaften, Universität Heidelberg, Grabengasse 14, D-6900, Heidelberg 1, Deutschland

    Manfred Rose

  3. Institut für Finanzwissenschaft und öffentliche Wirtschaft, Universität Graz, Schubertstr. 6 A, A-8010, Graz, Austria

    Christian Seidl

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© 1984 Springer-Verlag Berlin Heidelberg

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Sinn, HW. (1984). Systeme der Kapitaleinkommensbesteuerung ein Allokationstheoretischer Vergleich. In: Bös, D., Rose, M., Seidl, C. (eds) Beiträge zur neueren Steuertheorie. Studies in Contemporary Economics, vol 7. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-85738-6_11

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  • DOI: https://doi.org/10.1007/978-3-642-85738-6_11

  • Publisher Name: Springer, Berlin, Heidelberg

  • Print ISBN: 978-3-540-13328-5

  • Online ISBN: 978-3-642-85738-6

  • eBook Packages: Springer Book Archive

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