Germany's Company Tax Reform Act of 2008
The article outlines Germany's recent company tax reform. The act will become effective from January 1st, 2008, except for some minor points and for companies with an alternative fiscal year. The description comprises the reduction in the corporate income tax rate, repeal of declining-balance depreciation, changes in the trade tax, and tighter rules regarding transfer prices and loss deduction. Close attention is paid to new instruments such as the interest limitation, preferential treatment of retentions, and the final withholding tax. The paper provides political background, evaluates the changes economically, andputs them in legal and international perspectives.
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Volume (Year): 63 (2007)
Issue (Month): 4 (December)
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References listed on IDEAS
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- Michael P. Devereux & Rachel Griffith & Alexander Klemm, 2002. "Corporate income tax reforms and international tax competition," Economic Policy, CEPR;CES;MSH, vol. 17(35), pages 449-495, October.
- Ulrich Schreiber, 2000. "German Tax Reform - An International Perspective," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 57(4), pages 1-1, August.
- Graham, John R., 2006. "A Review of Taxes and Corporate Finance," Foundations and Trends(R) in Finance, now publishers, vol. 1(7), pages 573-691, September.
- Alan J. Auerbach, 2007.
"Why Have Corporate Tax Revenues Declined? Another Look,"
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- Alan J. Auerbach, 2006. "Why Have Corporate Tax Revenues Declined? Another Look," NBER Working Papers 12463, National Bureau of Economic Research, Inc.
- Alan Auerbach, 2006. "Why have Corporate Tax Revenues Declined? Another Look," CESifo Working Paper Series 1785, CESifo Group Munich.
- Stefan Homburg, 1999. "Competition and Co-ordination in International Capital Income Taxation," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 56(1), pages 1-17, March.
- Stefan Homburg, 2000. "German Tax Reform 2000. Description and Appraisal," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 57(4), pages 504-513, August.
- Diamond, Peter A & Mirrlees, James A, 1971. "Optimal Taxation and Public Production II: Tax Rules," American Economic Review, American Economic Association, vol. 61(3), pages 261-278, June.
- Arnold C. Harberger, 1962. "The Incidence of the Corporation Income Tax," Journal of Political Economy, University of Chicago Press, vol. 70, pages 215-215.
- Diamond, Peter A & Mirrlees, James A, 1971. "Optimal Taxation and Public Production: I--Production Efficiency," American Economic Review, American Economic Association, vol. 61(1), pages 8-27, March.
- Michael Keen & David Wildasin, 2004. "Pareto-Efficient International Taxation," American Economic Review, American Economic Association, vol. 94(1), pages 259-275, March.
- 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.
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