Die Zinsbereinigte Gewinnsteuer (ZGS)
Political feasibility and international tax competition significantly restrict the scope for tax reforms aiming at production efficiency. Daniel Zöller presents an ACE-based reform proposal labeled "Interest-Adjusted Profit Tax" which is capable of achieving neutrality with respect to financial decisions, investment decisions and the choice of the firm's legal form. (Published in German.)
To our knowledge, this item is not available for
download. To find whether it is available, there are three
1. Check below under "Related research" whether another version of this item is available online.
2. Check on the provider's web page whether it is in fact available.
3. Perform a search for a similarly titled item that would be available.
When requesting a correction, please mention this item's handle: RePEc:mhr:btrfin:urn:isbn:9783161506710. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Thomas Wolpert)
If references are entirely missing, you can add them using this form.