| dc.creator |
Boss, Alfred |
|
| dc.date |
1999 |
|
| dc.date.accessioned |
2013-10-16T06:10:23Z |
|
| dc.date.available |
2013-10-16T06:10:23Z |
|
| dc.date.issued |
2013-10-16 |
|
| dc.identifier |
http://hdl.handle.net/10419/2322 |
|
| dc.identifier |
ppn:304737992 |
|
| dc.identifier.uri |
http://koha.mediu.edu.my:8181/xmlui/handle/10419/2322 |
|
| dc.description |
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. |
|
| dc.language |
deu |
|
| dc.publisher |
Kiel Institute for the World Economy (IfW) Kiel |
|
| dc.relation |
Kiel Working Papers 950 |
|
| dc.rights |
http://www.econstor.eu/dspace/Nutzungsbedingungen |
|
| dc.subject |
H24 |
|
| dc.subject |
H25 |
|
| dc.subject |
ddc:330 |
|
| dc.subject |
corporate income taxation |
|
| dc.subject |
tax reform in Germany |
|
| dc.subject |
Unternehmensbesteuerung |
|
| dc.subject |
Ertragsteuer |
|
| dc.subject |
Einkommensteuer |
|
| dc.subject |
Steuerreform |
|
| dc.subject |
Steuerwirkung |
|
| dc.subject |
Deutschland |
|
| dc.title |
Steuerpolitik auf dem Irrweg : zur geplanten Reform der Unternehmensbesteuerung |
|
| dc.type |
doc-type:workingPaper |
|