Kiel Working Papers, Kiel Institute for World Economics
No 950:
Steuerpolitik auf dem Irrweg ; Zur geplanten Reform der Unternehmensbesteuerung
Alfred Boss
Abstract: The paper presents data on the taxation of business income
in the Federal Republic of Germany in the nineties. The government's plan
to reform the system of taxing corporate and personal income is portrayed
and assessed. It turns out that the reform proposal has numerous
disadvantages; it is accordingly concluded that the planned income tax
changes should not be implemented.
Keywords: Corporate income taxation, tax reform in Germany; (follow links to similar papers)
JEL-Codes: H24; H25; (follow links to similar papers)
25 pages, October 1999
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