Ein Brei aus drei Rezepten? Die Eckdaten zur Unternehmenssteuerreform 2008 im Lichte der wissenschaftlichen Empfehlungen

Gerold Krause‐Junk

Perspektiven der Wirtschaftspolitik, 2008, vol. 9, issue 1, 1-18

Abstract: Abstract: The German reform of company taxation in 2008/9 primarily aims at a reduction of corporate income tax rates. To this extent it is in accordance with several proposals, developed by different groups within the academic community. This does however not hold with respect to its systematic embodiments. Tax competition seems to be the reason for several inconsistencies with traditional tax norms.

Date: 2008
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