How can an income tax system cope with aggregate risk, which cannot be avoided by insurance contracts?
In case of risky capital income, Dirk Schindler develops a new tax system: The Triple Income Tax.

Beiträge zur Finanzwissenschaft
Erasmus School of Economics

Schindler, D.S. (2006). Optimale Besteuerung riskanter Einkünfte. Beiträge zur Finanzwissenschaft. Retrieved from