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Steuerpolitik auf dem Irrweg: zur geplanten Reform der Unternehmensbesteuerung

Author

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  • Boss, Alfred

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.

Suggested Citation

  • Boss, Alfred, 1999. "Steuerpolitik auf dem Irrweg: zur geplanten Reform der Unternehmensbesteuerung," Kiel Working Papers 950, Kiel Institute for the World Economy (IfW Kiel).
    • Handle: RePEc:zbw:ifwkwp:950
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    References listed on IDEAS

    as
    1. Homburg, Stefan, 1996. "Eine kommunale Unternehmensteuer für Deutschland," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 76(9), pages 491-496.
    2. Boss, Alfred, 1999. "Zur Belastung der Arbeits- und Kapitaleinkommen in Deutschland," Kiel Working Papers 934, Kiel Institute for the World Economy (IfW Kiel).
    3. Siebert, Horst, 1999. "Wenn Steuern Wohlstand mindern: Thesen zur Steuerreform," Kiel Discussion Papers 344, Kiel Institute for the World Economy (IfW Kiel).
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    corporate income taxation; tax reform in Germany;

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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