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The Case of a Dual Income Tax for Germany
Louise Reader
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This book suggests a novel approach to measure the effects of tax reforms, especially in the field of capital income taxation, by means of dynamic computable general equilibrium (CGE) models. Using a model calibrated to the German economy, the author evaluates and quantifies the effects of introducing a Dual Income Tax (DIT) in Germany. This tax reform is a currently hotly debated topic in Germany and has been suggested both by the German Council of Economic Advisors (GCEA) and by Professor Hans-Werner Sinn. This book will be of great interest not only to the academic but also to the business world and politics.
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