During the investigation of the differential Inzidenz the public expenditures are held constantly and a tax is increased debited to another steering wheels or lowered. The differential Inzidenz is particularly suitable with the investigation of tax revisions. One asks for example, which effect is to be expected with a lowering of the income taxes with simultaneous arise-neutral increase of the value added tax. Just as the Budgetinzidenz knows the differential Inzidenz in a closed model is studied, in which the budget equation of the state is always fulfilled.
The Budgetinzidenz and the differential Inzidenz are logically on one level. These two techniques differ only in the Fragegestellung. The specific Inzidenz however forms a preliminary stage to the investigation of the Budgetinzidenz, and the results here won are to be enjoyed with caution.
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