Zinsbereinigung bei der Dualen Einkommensteuer, vol 32

Dominik Rumpf

in Beiträge zur Finanzwissenschaft from Mohr Siebeck, Tübingen, currently edited by Thiess Büttner and Ronnie Schöb

Abstract: Against the backdrop of international tax competition, corporate and investment income taxation has been gradually diverging from its original principles during the past years. In the last comprehensive reform in 2008/2009, individual elements of a dual income tax were implemented. Dominik Rumpf analyzes the extensive effects of this mixed system. (e-book pdf, published in German)

Keywords: Duale Einkommensteuer; Internationale Besteuerung; Steuerreform; Steuersystem; Unternehmensbesteuerung (search for similar items in EconPapers)
Date: 2013
Edition: 1
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Persistent link: https://EconPapers.repec.org/RePEc:mhr:btrfin:urn:isbn:9783161528811

DOI: 10.1628/978-3-16-152881-1

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