Ist Deutschland Hoch- oder Niedrigsteuerland? Der Versuch einer Synthese
AbstractThe debate about Germany as a high or low tax country is nourished by the fact that different concepts of measuring the effective tax burden of company profits arrive at contradictory results. Depending on the indicator used, the tax burden of firms is high or low in international comparison. We discuss the reasons for differences in results and propose an indicator which combines competing measurement concepts and can thus be understood as a synthesis of both. Copyright Verein für Socialpolitik und Blackwell Publishers Ltd, 2006
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Bibliographic InfoArticle provided by Verein für Socialpolitik in its journal Perspektiven der Wirtschaftspolitik.
Volume (Year): 7 (2006)
Issue (Month): 1 (02)
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Web page: http://www.blackwellpublishing.com/journal.asp?ref=1465-6493
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