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Can Corporate-personal Tax Integration Survive in Open Economies?. Lessons from the German Tax Reform

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  • Clemens Fuest
  • Bernd Huber

Abstract

In the second contribution, Clemens Fuest and Bernd Huber take a more sympathetic view of the reform. Evaluating the pros and cons of corporate-personal tax integration with a special view on border crossing investment, they argue that the switch from the full imputation system to the classical system of dividend taxation seems justified whereas they take a more critical view of the half income method.

Suggested Citation

  • Clemens Fuest & Bernd Huber, 2001. "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 514-524, August.
    • Handle: RePEc:mhr:finarc:urn:sici:0015-2218(200108)57:4_514:cctisi_2.0.tx_2-o
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    Citations

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    Cited by:

    1. Peter Birch Sørensen, 2014. "Taxation of Shareholder Income and the Cost of Capital in a Small Open Economy," CESifo Working Paper Series 5091, CESifo.
    2. Holger Strulik, 2003. "Supply‐Side Economics of Germany's Year 2000 Tax Reform: A Quantitative Assessment," German Economic Review, Verein für Socialpolitik, vol. 4(2), pages 183-202, May.
    3. Michael Stimmelmayr, 2018. "Investors' Portfolio Choice and Tax Reforms: The 2008 German Corporate Tax Reform Reconsidered," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 74(3), pages 376-413, September.
    4. Stefan Homburg, 2007. "Germany's Company Tax Reform Act of 2008," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(4), pages 591-612, December.
    5. Peter Birch Sørensen, 2014. "Taxation of shareholder income and the cost of capital in a small open economy," Working Papers 1428, Oxford University Centre for Business Taxation.
    6. Marcel Gérard, 2002. "Interjurisdictional Company Taxation in Europe, the German Reform and the New EU Suggested Direction," CESifo Working Paper Series 636, CESifo.
    7. Peter Birch Sørensen, 2005. "Dual Income Taxation: Why and How?," EPRU Working Paper Series 05-10, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    8. Fuest, Clemens & Huber, Bernd, 2004. "Why do countries combine the exemption system for the taxation of foreign profits with domestic double taxation relief?," Journal of International Economics, Elsevier, vol. 62(1), pages 219-231, January.
    9. Michael Keen, 2002. "The German Tax Reform of 2000," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(5), pages 603-621, September.
    10. Doina Radulescu & Doina Maria Radulescu, 2005. "Germany needs a reform of (capital) income taxation," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 58(17), pages 16-20, September.

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