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Kiel Institute for World Economics 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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