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.)
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|This book is provided by Mohr Siebeck, Tübingen in its series Beiträge zur Finanzwissenschaft with number urn:isbn:9783161506710 and published in 2011.|
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