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Conrad, K. Allokations- und Wohlfahrtseffekte der Besteuerung: Die Vorschläge zur Reform der Unternehmensbesteuerung. Credit and Capital Markets – Kredit und Kapital, 25(3), 359-385. https://doi.org/10.3790/ccm.25.3.359
Conrad, Klaus "Allokations- und Wohlfahrtseffekte der Besteuerung: Die Vorschläge zur Reform der Unternehmensbesteuerung" Credit and Capital Markets – Kredit und Kapital 25.3, 1992, 359-385. https://doi.org/10.3790/ccm.25.3.359
Conrad, Klaus (1992): Allokations- und Wohlfahrtseffekte der Besteuerung: Die Vorschläge zur Reform der Unternehmensbesteuerung, in: Credit and Capital Markets – Kredit und Kapital, vol. 25, iss. 3, 359-385, [online] https://doi.org/10.3790/ccm.25.3.359
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Allokations- und Wohlfahrtseffekte der Besteuerung: Die Vorschläge zur Reform der Unternehmensbesteuerung

Conrad, Klaus

Credit and Capital Markets – Kredit und Kapital, Vol. 25 (1992), Iss. 3 : pp. 359–385

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Article Details

Publisher Name
Duncker & Humblot
DOI
https://doi.org/10.3790/ccm.25.3.359
Language
Multiple languages
Pages
27

Author Details

Klaus Conrad, Mannheim

References

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  28. Duschek, K., Farken, T. und Rose, M.: Welfare Effects of Abolishing the German Business Tax – An Applied General Equilibrium Analysis. Heidelberger Diskussion Paper, Nr. 160, Dez. 1990.  Google Scholar
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  40. Jorgenson, D. W. und Yun, K.-Y.: Tax Reform and the Cost of Capital. Clarendon Press, Oxford 1991. – Jorgenson, D.W. und Yun, K.-Y.: Tax Reform and U.S. Economic Growth. Journal of Political Economy, 98, 151 – 193, 1990 a.  Google Scholar
  41. Jorgenson, D. W. und Yun, K.-Y.: The Excess Burden of Taxation in the U.S. HIER Discussion Paper Nr. 1528, 1990b.  Google Scholar
  42. King, M. A. und Fullerton, D.: The Taxation of Income from Capital. Chicago, University of Chicago Press, 1984.  Google Scholar
  43. Kühn, B., Kungl, H., Rose, M.: Incidence Effects of Changing the German Income Tax Rate Schedule. In: Bös, D., Rose, M., Seidl, Ch. (eds.), Welfare and Efficiency in Public Economics. Berlin – Heidelberg, Springer Verlag, 1988, 205 – 246.  Google Scholar
  44. Leibfritz, W.: Steuerliche Belastung und staatliche Förderung der Kapitalbildung in der Bundesrepublik Deutschland. Ifo-Studien zur Finanzpolitik, Nr. 36, 1986.  Google Scholar
  45. Leibfritz, W.: Taxation of Capital Income in the Federal Republic of Germany. Paper presented to the International Conference on the Cost of Capital at the Harvard University, Cambridge, Mass. Nov. 1987.  Google Scholar
  46. Sinn, H.-W.: Capital Income Taxation, Depreciation Allowances and Economic Growth: A Perfect-foresight General Equilibrium Model, Zeitschrift für Nationalökonomie 41, Nr. 3 – 4, 295 – 305, 1981.  Google Scholar
  47. Sinn, H.-W.: Kapitaleinkommensbesteuerung. Tübingen 1985. Revised as: Capital Income Taxa- tion and Resource Allocation. Amsterdam. 1987.  Google Scholar
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Abstract

The Excess Burden of Taxation: The Proposals for a Reform of Company Taxation

Since by international comparison, tax rates on capital income are rather high in Germany, a reform of company taxation would be welcome, given its present uneven incidence on individual enterprises and the pursuit of greater harmonisation of tax systems across EC countries. The purpose of this intertemporal general equilibrium model of the German economy is to analyze the impact of present German tax reform proposals on the efficiency of capital allocation and on potential welfare gains. The methodology for measuring the difference in excess burden under alternative tax systems is based on the intertemporal general eguilibrium approach employed by Jorgenson and Yun (1986) to analyze U.S. tax reform proposals. Given expenditure and budget deficit, the government should choose taxes so as to maximize social welfare. Hence, tax cut proposals to reduce the excess burden require distorting tax increases to meet the given revenue requirements. Our objective is to measure the net social gain or cost of a compensating tax system which is supposed to be less distorting. Proposals for a tax reform include a recent proposal of the tax reform comittee, tax cuts in taxes on capital income, and a reduction of the business (trade) taxes on profits and capital

Table of Contents

Section Title Page Action Price
Klaus Conrad: Allokations- und Wohlfahrtseffekte der Besteuerung:\rDie Vorschläge zur Reform der Unternehmensbesteuerung 359
I. Einleitung 359
II. Der Unternehmenssektor und die Kapitalkosten 362
III. Der Haushaltssektor und die soziale Wohlfahrtsfunktion 366
IV. Das Marktgleichgewicht 369
V. Der Staatssektor 371
VI. Das intertemporale Gleichgewicht 374
VII. Vorschläge für eine Reform der Unternehmensbesteuerung 374
VIII. Schlußfolgerung 382
Literatur 383
Zusammenfassung: Allokations- und Wohlfahrtseffekte der Besteuerung: Die Vorschläge zur Reform der Unternehmensbesteuerung 384
Summary: The Excess Burden of Taxation: The Proposals for a Reform of Company Taxation 384
Résumé: Effets d'allocation et d'assistance de l'imposition: les propositions de réforme de l'imposition des entreprises 385

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