| Author: | Mettelsiefen, B. |
| Title: | Dynamic effects of tax policy instrument in West Germany |
| Journal: | Schweizerische Zeitschrift für Volkswirtschaft und Statistik
1991 : VOL. 127:2, p. 141-179 |
| Index terms: | TAXATION EQUILIBRIUM ANALYSIS FEDERAL REPUBLIC OF GERMANY |
| Language: | eng |
| Abstract: | A computable general equilibrium model is set up with a household, a production and a government sector in order to find out what is the impact of certain changes in the system of taxation (tax treatment of capital income, taxation of consumer savings, shifting tax burden from personal income to personal consumption, alternative ways of financing the social security system) on the growth and efficiency of the economy and on individual welfare. |
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