German Tax Reform 2000. Description and Appraisal
Stefan Homburg presents the core elements of this tax reform. He focuses on the switch from the imputation method to the so-called half income method and analyses the reform's impact on capital exports and capital imports. His main conclusion is that the reform is at variance with the objectives put forth by the government.
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Volume (Year): 57 (2000)
Issue (Month): 4 (August)
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