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Steuersenkungsgesetz: Das gefangene Eigenkapital


  • Homburg, Stefan
  • Theisen, René Manuel


The article analysis the German tax reform 2000 and predicts that corporations will distribute earnings during the following year in order to circumvent tax disadvantages.

Suggested Citation

  • Homburg, Stefan & Theisen, René Manuel, 2000. "Steuersenkungsgesetz: Das gefangene Eigenkapital," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 1930-1931.
  • Handle: RePEc:zbw:espost:93129

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    Cited by:

    1. Homburg, Stefan, 2010. "Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92547.
    2. Frank Blasch & Alfons J. Weichenrieder, 2007. "When Taxation Changes the Course of the Year: Fiscal-Year Adjustments and the German Tax Reform of 2000-01," Fiscal Studies, Institute for Fiscal Studies, vol. 28(3), pages 367-377, September.
    3. Eggert Wolfgang & Weichenrieder Alfons J., 2002. "Steuerreform und Unternehmensfinanzierung / Tax Reform and Corporate Finance," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 222(5), pages 531-555, October.
    4. Wolfgang Schultze & Ruth-Caroline Zimmermann, 2006. "Unternehmensbewertung und Halbeinkünfteverfahren: Der Werteinfluss des steuerlichen Eigenkapitals," Jenaer Schriften zur Wirtschaftswissenschaft (Expired!) 09/2006, Friedrich-Schiller-Universität Jena, Wirtschaftswissenschaftliche Fakultät.

    More about this item


    Dividend tax; Tax reform;

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies


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