Ein Brei aus drei Rezepten? Die Eckdaten zur Unternehmenssteuerreform 2008 im Lichte der wissenschaftlichen Empfehlungen

Autor:	Gerold Krause-Junk
Rok vydání:	2008
Předmět:	German Public economics Tax competition business.industry Income tax Political Science and International Relations Geography Planning and Development language Economics Academic community Accounting business language.human_language
Zdroj:	Perspektiven der Wirtschaftspolitik. 9:1-18
ISSN:	1465-6493
DOI:	10.1111/j.1468-2516.2007.00259.x
Popis:	The German reform of company taxation in 2008/9 primarily aims at a reduction of corporate income tax rates. To this extent it is in accordance with several proposals, developed by different groups within the academic community. This does however not hold with respect to its systematic embodiments. Tax competition seems to be the reason for several inconsistencies with traditional tax norms.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::51c9a14ea9dcca5e52ccd3c980175167 https://doi.org/10.1111/j.1468-2516.2007.00259.x Zobrazit plný text záznamu Plný text ve formátu PDF