Steuersenkungsgesetz: Das gefangene Eigenkapital

Stefan Homburg and René Manuel Theisen

EconStor Open Access Articles and Book Chapters, 2000, vol. 53, issue 39, 1930-1931

Abstract: The article analysis the German tax reform 2000 and predicts that corporations will distribute earnings during the following year in order to circumvent tax disadvantages.

Keywords: Dividend tax; Tax reform (search for similar items in EconPapers)
JEL-codes: H25 (search for similar items in EconPapers)
Date: 2000
References: View complete reference list from CitEc
Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:zbw:espost:93129

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