Steuerpolitik auf dem Irrweg: zur geplanten Reform der Unternehmensbesteuerung

Arbeitspapier

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.

Object Details

• Language: Deutsch

References and Relationships

• Bibliographic citation: Year: 1999 ; Kiel: Institut für Weltwirtschaft (IfW)

Classification and Topics

• Classification: Wirtschaft ; Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes ; Business Taxes and Subsidies including sales and value-added (VAT)
• Subject: corporate income taxation ; tax reform in Germany ; Unternehmensbesteuerung ; Ertragsteuer ; Einkommensteuer ; Steuerreform ; Steuerwirkung ; Deutschland

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): Boss, Alfred
• Event: Veröffentlichung
• (who): Kiel Institute of World Economics (IfW) ; ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften, Leibniz-Informationszentrum Wirtschaft
• (where): Kiel
• (when): 1999

Further information

• Handle: http://hdl.handle.net/10419/2322
• Last update: 10.03.2025, 11:44 AM CET