Wolfgang Wiegard Livres

In its Annual Report 2003/2004, the German Council of Economic Experts launched a dual income tax as an option for a fundamental tax reform in Germany. In February 2005, the German government appointed the Council to prepare a detailed report on economic effects of a business tax reform, with special emphasis on a dual income tax. With regard to the latter, conceptual problems of tax law and of tax administration were to be addressed as well as possible transitional problems when implementing a dual income tax. This book presents an English version of the original report completed in April 2006.

The book evaluates value-added tax reform proposals in the European Union using a computable general equilibrium framework, focusing on welfare implications. It examines the debate sparked by the 1985 "White Paper" regarding tax barriers to free trade, particularly the shift from the destination to the origin principle for VAT. The transitional system, which maintains the destination principle while altering tax procedures, is analyzed in the context of the ECOFIN Council's decisions and the potential for future reforms by 1996.

Gegenstand der Arbeit ist die Bestimmung von optimalen Produktions- programmen öffentlicher Unternehmen mit Hilfe von Schattenpreisen und geeigneten Verhaltensvorschriften für die Manager dieser Unternehmen. Zur Ableitung finanzpolitisch relevanter Ergebnisse wird dabei der Tatsache Rechnung getragen, dass der Handlungsbereich des Finanzpolitikers bestimmten institutionell und/oder politisch begründeten Beschränkungen unterworfen ist. Die präsentierten Modelle sind der Ökonomie des Zweitbesten oder Second-Best zuzurechnen.