Steuerpolitik auf dem Irrweg: zur geplanten Reform der Unternehmensbesteuerung

Alfred Boss

No 950, Kiel Working Papers from Kiel Institute for the World Economy (IfW Kiel)

Abstract: The paper presents data on the taxation of business income in the Federal Republic of Germany in the nineties. The government's plan to reform the System of taxing corporate and personal income is portrayed and assessed. It turns out that the reform proposal has numerous disadvantages; it is accordingly concluded that the planned income tax changes should not be implemented.

Keywords: corporate income taxation; tax reform in Germany (search for similar items in EconPapers)
JEL-codes: H24 H25 (search for similar items in EconPapers)
Date: 1999
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Persistent link: https://EconPapers.repec.org/RePEc:zbw:ifwkwp:950

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