Can Corporate-personal Tax Integration Survive in Open Economies?. Lessons from the German Tax Reform

Clemens Fuest and Bernd Huber

FinanzArchiv: Public Finance Analysis, 2001, vol. 57, issue 4, 514-524

Abstract: In the second contribution, Clemens Fuest and Bernd Huber take a more sympathetic view of the reform. Evaluating the pros and cons of corporate-personal tax integration with a special view on border crossing investment, they argue that the switch from the full imputation system to the classical system of dividend taxation seems justified whereas they take a more critical view of the half income method.

Date: 2001
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