Die Zinsbereinigte Gewinnsteuer (ZGS)
AbstractPolitical feasibility and international tax competition significantly restrict the scope for tax reforms aiming at production efficiency. Daniel Zöller presents an ACE-based reform proposal labeled "Interest-Adjusted Profit Tax" which is capable of achieving neutrality with respect to financial decisions, investment decisions and the choice of the firm's legal form. (Published in German.)
Download InfoTo our knowledge, this item is not available for download. To find whether it is available, there are three options:
1. Check below under "Related research" whether another version of this item is available online.
2. Check on the provider's web page whether it is in fact available.
3. Perform a search for a similarly titled item that would be available.
Bibliographic InfoThis book is provided by Mohr Siebeck, Tübingen in its series Beiträge zur Finanzwissenschaft with number urn:isbn:9783161506710 and published in 2011.
Contact details of provider:
Web page: http://www.mohr.de
Finanzierungsstruktur; Gemeindefinanzen; Steuerreform; Wachstum;
You can help add them by filling out this form.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Thomas Wolpert).
If references are entirely missing, you can add them using this form.