A uniform tax rate on – all types of capital gains (especially interest and dividends) and – gains from the sale of financial products. – Experience shows that (which is generally neglected in financial theory models) the tax burden of an investment plays a decisive role (if not often the only one). Therefore, all issues around the tax burden of transactions in the financial market are of quite crucial importance for its stimulation, shaping, safeguarding and strengthening. – See investor behavior, financial mathematics, flat tax, rancor effect, speculation tax, Tobin tax, withholding tax. – Cf. BaFin Annual Report 2007, p. 164 f. (effects on investor behavior), BaFin Annual Report 2008, p. 136 (acts of evasion), BaFin Annual Report 2009, p. 191 (the flat tax introduced in Germany on January 1, 2009, caused affected transactions to be brought forward).

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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: info@ekrah.com
https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk
https://www.jung-stilling-gesellschaft.de/merk/
https://www.gerhardmerk.de/

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