The German Tax Reform of 2000

Michael Keen

International Tax and Public Finance, 2002, vol. 9, issue 5, 603-621

Abstract: Fundamental tax reform was a long time coming to Germany, but the landmark package of reforms agreed in July 2000 is substantially altering the business and personal tax environment. This paper describes and evaluates those reforms. It assesses the likely impact on investment and labor supply, and focuses particularly on key structural aspects of reform: the end of imputation, and the abolition of tax on corporate holdings in other corporations. Given Germany's prominence in Europe, and the structure of fiscal relations within Germany, it evaluates too the likely impact on other jurisdictions. Copyright Kluwer Academic Publishers 2002

Keywords: tax reform; corporate taxation; imputation; personal taxation (search for similar items in EconPapers)
Date: 2002
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DOI: 10.1023/A:1020973705217

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