German Tax Reform 2000. Description and Appraisal

Stefan Homburg

FinanzArchiv: Public Finance Analysis, 2001, vol. 57, issue 4, 504-513

Abstract: Stefan Homburg presents the core elements of this tax reform. He focuses on the switch from the imputation method to the so-called half income method and analyses the reform's impact on capital exports and capital imports. His main conclusion is that the reform is at variance with the objectives put forth by the government.

Date: 2001
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Citations: View citations in EconPapers (19)

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