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Die Zinsbereinigte Gewinnsteuer (ZGS)


  • Zöller, Daniel


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.)

Suggested Citation

  • Zöller, Daniel, 2011. "Die Zinsbereinigte Gewinnsteuer (ZGS)," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 26, number urn:isbn:9783161506710.
  • Handle: RePEc:mhr:btrfin:urn:isbn:9783161506710

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