Die Zinsbereinigte Gewinnsteuer (ZGS), vol 26

Daniel Zöller

in Beiträge zur Finanzwissenschaft from Mohr Siebeck, Tübingen, currently edited by Thiess Büttner and Ronnie Schöb

Abstract: Political feasibility and international tax competition significantly restrict the scope for tax reforms aiming at production efficiency. Daniel Zöller presents an ACE-based reform proposal labeled "Interest-Adjusted Profit Tax" which is capable of achieving neutrality with respect to financial decisions, investment decisions and the choice of the firm's legal form. (e-book pdf, published in German)

Keywords: Finanzierungsstruktur; Gemeindefinanzen; Steuerreform; Wachstum (search for similar items in EconPapers)
Date: 2011
Edition: 1
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Persistent link: https://EconPapers.repec.org/RePEc:mhr:btrfin:urn:isbn:9783161510762

DOI: 10.1628/978-3-16-151076-2

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