Reform der kommunalen Finanzbeziehungen: Kommunale Umsatzsteuerbeteiligung unter Gewerbesteuer-Wettbewerbselementen / Reform of Local Fiscal Relationships: Communal Share of German Value-added Tax with Elements of Interregional Business Tax Competition
The Business tax in Germany (German: Gewerbesteuer) has remained a continuous problem in spite of the recent economic boom. There has been a dramatic resurgence of populist voices calling for the abolition of the German Business tax.
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Volume (Year): 227 (2007)
Issue (Month): 4 (August)
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- Schön, Wolfgang & Schreiber, Ulrich & Spengel, Christoph & Wiegard, Wolfgang, 2006. "Reform der Einkommens- und Unternehmensbesteuerung durch die duale Einkommensteuer," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW – German National Library of Economics / Leibniz Information Centre for Economics, vol. 86(3), pages 147-151.
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