Deutschland braucht eine Reform der (Kapital-)Einkommensbesteuerung
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References listed on IDEAS
- Robin Boadway, 2004. "The Dual Income Tax System - An Overview," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 2(3), pages 03-08, October.
- Sinn, Hans-Werner, 1997. "Deutschland im Steuerwettbewerb," Munich Reprints in Economics 19833, University of Munich, Department of Economics.
- Thiess Buettner & Martin Ruf, 2007.
"Tax incentives and the location of FDI: Evidence from a panel of German multinationals,"
International Tax and Public Finance,
Springer;International Institute of Public Finance, vol. 14(2), pages 151-164, April.
- Büttner, Thiess & Ruf, Martin, 2004. "Tax Incentives and the Location of FDI: Evidence from a Panel of German Multinationals," ZEW Discussion Papers 04-76, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
- Buettner, Thiess & Ruf, Martin, 2005. "Tax incentives and the location of FDI: evidence from a panel of German multinationals," Discussion Paper Series 1: Economic Studies 2005,17, Deutsche Bundesbank.
- Christoph Spengel & Wolfgang Wiegard, 2004. "Dual Income Tax: A Pragmatic Tax Reform Alternative for Germany," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 2(3), pages 15-22, October.
- Clemens Fuest & Bernd Huber, 2000. "Can Corporate-personal Tax Integration Survive in Open Economies?. Lessons from the German Tax Reform," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 57(4), pages 514-514, August.
More about this item
KeywordsEinkommensteuer; Steuerreform; Steuersystem; Steuerwettbewerb; Steuertarif; Deutschland;
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
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