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Tax planning --- Decision Making --- Mathematical models --- -Decision making --- -Deciding --- Decision (Psychology) --- Decision analysis --- Decision processes --- Making decisions --- Management --- Management decisions --- Choice (Psychology) --- Problem solving --- Tax avoidance --- Tax saving --- Estate planning --- Taxation --- Decision making --- Mathematical models. --- -Mathematical models --- Tax planning - Mathematical models --- Decision Making - Mathematical models
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Ausgehend von der gegenwärtigen Situation Deutschlands im Bereich der Steuer- und Sozialpolitik untersucht dieses Buch deren Ursachen und analysiert Vorschläge für Steuerreformen und Reformen des sozialen Sicherungssystems und seiner Teile. Mit Hilfe von Mikrosimulationsmodellen werden die gängigen Steuerreformvorschläge, die nachgelagerte Besteuerung der Renten, die Familienpolitik und Reformvorschläge der Krankenversicherung untersucht. Darüber hinaus wird der Reformvorschlag einer Flat Tax mit Sozialkomponente unterbreitet und ebenfalls mittels eines Mikrosimulationsmodells durchgerechnet. Dieser Vorschlag würde eine Reform des Steuersystems und des sozialen Sicherungssystems aus einem Guss bedeuten.
Public finance. --- Economic policy. --- Public Economics. --- Financial Law/Fiscal Law. --- Economic Policy. --- Taxation --- Social security
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This Festschrift in honor ofChristian Seidl combines a group of prominent authors who are experts in areas like public economics, welfare economic, decision theory, and experimental economics in a unique volume. Christian Seidl who has edited together with Salvador Barber` a ` and Peter Hammond the Handbook of Utility Theory (appearing at Kluwer Academic Publishers/Springer Economics), has dedicated most of his research to utility and decision theory, social choice theory, welfare economics, and public economics. During the last decade, he has turned part of his attention to a research tool that is increasingly gaining in importance in economics: the laboratory experiment. This volume is an attempt to illuminate all facets of Christian Seidl’s ambitious research agenda by presenting a collection of both theoretical and expe- mental papers on Utility,Choice,andWelfare written by his closest friends, former students, and much valued colleagues. Christian Seidl was born on August 5, 1940, in Vienna, Austria. Beginning Winter term 1962/63, he studied Economics and Business Administration at the Vienna School of Economics (then “Hochschule fff¨ ur ¨ Welthandel”). 1966 he was awarded an MBA by the Vienna School of Economics and 1969 a doctoral degree in Economics. In October 1968 Christian became a research assistant at the Institute of Economics at the University of Vienna. 1973 he acquired his habilitation (right to teach) in Economics — supervised by Wilhelm Weber — from the Department of Law and Economics of the University of Vienna. He was awarded the Dr.
Finance, Public. --- Utility theory. --- Social choice. --- Welfare economics. --- Economic policy --- Economics --- Social policy --- Choice, Social --- Collective choice --- Public choice --- Choice (Psychology) --- Social psychology --- Welfare economics --- Demand (Economic theory) --- Value --- Revealed preference theory --- Cameralistics --- Public finance --- Currency question --- Finance [Public ] --- Utility theory --- Social choice --- Finance, Public --- 336.1 --- 336.1 Public finance, government finance in general --- Public finance, government finance in general --- Festschrift - Libri Amicorum --- Public finance. --- Operations research. --- Microeconomics. --- Economic theory. --- Public Economics. --- Operations Research/Decision Theory. --- Economic Theory/Quantitative Economics/Mathematical Methods. --- Economic theory --- Political economy --- Social sciences --- Economic man --- Price theory --- Operational analysis --- Operational research --- Industrial engineering --- Management science --- Research --- System theory --- Public finances --- Decision making. --- Deciding --- Decision (Psychology) --- Decision analysis --- Decision processes --- Making decisions --- Management --- Management decisions --- Problem solving --- Decision making
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This is the first book that performs international and intertemporal comparisons of uniform tax progression with empirical data. While conventional measures of tax progression suffer from serious disadvantages for empirical analyses, this book extends uniform measures to progression comparisons of countries with different income distributions. Tax progression is analyzed in terms of Lorenz curve and Suits curve equivalents of net incomes and taxes. The authors derive six distinct definitions of the relation "is more progressive than", which are then utilized for an empirical analysis of 13 countries included in the Luxembourg Income Study (LIS). In two thirds of all international comparisons of tax progression, the authors report a clear ranking of the respective countries in terms of progression dominance. Tax based definitions of greater progressivity perform best. These observations are yet reinforced by statistical tests. The book also provides an account of the institutional background of the involved countries in order to facilitate the interpretation of the data. Moreover, the authors conduct intertemporal comparisons of tax progression for selected countries and perform a sensitivity analysis with respect to the parameterization of the equivalence scale.
Income tax. --- Taxation -- United States. --- Taxation. --- Progressive taxation --- Political Science --- Law, Politics & Government --- Public Finance --- Mathematical models --- Income distribution --- Income tax --- Taxation --- Organisation for Economic Co-operation and Development. --- Public finance. --- Economics. --- Public Economics. --- Cameralistics --- Public finance --- Currency question --- OECD --- Organisation for Economic Co-operation and Development --- OESO --- OCDE --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Finance, Public --- Revenue --- Personal income tax --- Taxable income --- Taxation of income --- Direct taxation --- Internal revenue --- Tithes --- Wages --- Distribution of income --- Income inequality --- Inequality of income --- Distribution (Economic theory) --- Disposable income
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