IDEAS home Printed from https://ideas.repec.org/a/bla/perwir/v9y2008i1p1-18.html
   My bibliography  Save this article

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

Author

Listed:
  • Gerold Krause-Junk

Abstract

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. Copyright 2007 das Autor Journal compilation 2007, Verein für Socialpolitik und Blackwell Publishing Ltd.

Suggested Citation

  • Gerold Krause-Junk, 2008. "Ein Brei aus drei Rezepten? Die Eckdaten zur Unternehmenssteuerreform 2008 im Lichte der wissenschaftlichen Empfehlungen," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 9(1), pages 1-18, February.
  • Handle: RePEc:bla:perwir:v:9:y:2008:i:1:p:1-18
    as

    Download full text from publisher

    File URL: http://www.blackwell-synergy.com/doi/abs/10.1111/j.1468-2516.2007.00259.x
    File Function: link to full text
    Download Restriction: Access to full text is restricted to subscribers.

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Homburg, Stefan, 2007. "Die Abgeltungsteuer als Instrument der Unternehmensfinanzierung," EconStor Open Access Articles, ZBW - German National Library of Economics, pages 686-690.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:perwir:v:9:y:2008:i:1:p:1-18. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Wiley-Blackwell Digital Licensing) or (Christopher F. Baum). General contact details of provider: http://edirc.repec.org/data/vfsocea.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.