IDEAS home Printed from https://ideas.repec.org/b/mhr/btrfin/urnisbn9783161510762.html
   My bibliography  Save this book

Die Zinsbereinigte Gewinnsteuer (ZGS)

Author

Listed:
  • Zöller, Daniel

Abstract

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. (e-book pdf, 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:9783161510762, December.
    • Handle: RePEc:mhr:btrfin:urn:isbn:9783161510762
    DOI: 10.1628/978-3-16-151076-2
    as

    Download full text from publisher

    File URL: https://www.mohrsiebeck.com/en/book/die-zinsbereinigte-gewinnsteuer-zgs-9783161510762
    Download Restriction: no
    File URL: https://libkey.io/10.1628/978-3-16-151076-2?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:mhr:btrfin:urn:isbn:9783161510762. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Thomas Wolpert (email available below). General contact details of provider: https://www.mohrsiebeck.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.