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Auswirkungen des Kirchhofschen EStGB insbesondere auf die Unternehmensbesteuerung

Author

Listed:
  • Homburg, Stefan
  • Bolik, Andreas

Abstract

Der Aufsatz untersucht Paul Kirchhofs Vorschlag eines Einkommensteuergesetzbuchs.

Suggested Citation

  • Homburg, Stefan & Bolik, Andreas, 2005. "Auswirkungen des Kirchhofschen EStGB insbesondere auf die Unternehmensbesteuerung," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 60(43), pages 2330-2335.
    • Handle: RePEc:zbw:espost:93131
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    File URL: https://www.econstor.eu/bitstream/10419/93131/1/Homburg2005Auswirkungen.pdf
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    Citations

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    Cited by:

    1. Schock, Matthias Malte, 2019. "Steuerreformvorschläge des Mirrlees Committee und der Stiftung Marktwirtschaft [Tax Reform Proposals of the Mirrlees Committee and the Stiftung Marktwirtschaft]," MPRA Paper 96689, University Library of Munich, Germany.
    2. Evers, Maria Theresia & Finke, Katharina & Köstler, Melanie & Meier, Ina & Scheffler, Wolfram & Spengel, Christoph, 2014. "Gemeinsame Körperschaftsteuer-Bemessungsgrundlage in der EU: Konkretisierung der Gewinnermittlungsprinzipien und Weiterentwicklungen," ZEW Discussion Papers 14-112, ZEW - Leibniz Centre for European Economic Research.
    3. Homburg, Stefan, 2010. "Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92547, July.

    More about this item

    Keywords

    Income tax; Tax reform;

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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