Kommunalzuschlag statt Gewerbesteuer

Stefan Homburg

EconStor Open Access Articles and Book Chapters, 2002, vol. 57, issue 7, 1

Abstract: The article discusses replacing the German local business tax by an income or corporate tax surcharge.

Keywords: Local; business; tax (search for similar items in EconPapers)
JEL-codes: H25 (search for similar items in EconPapers)
Date: 2002
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.econstor.eu/bitstream/10419/93489/1/Homburg2002Kommunalzuschlag.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:zbw:espost:93489

Access Statistics for this article

More articles in EconStor Open Access Articles and Book Chapters from ZBW - Leibniz Information Centre for Economics Contact information at EDIRC.
Bibliographic data for series maintained by ZBW - Leibniz Information Centre for Economics ().