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Zinsbereinigung bei der Dualen Einkommensteuer

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  • Rumpf, Dominik

Abstract

Against the backdrop of international tax competition, corporate and investment income taxation has been gradually diverging from its original principles during the past years. In the last comprehensive reform in 2008/2009, individual elements of a dual income tax were implemented. Dominik Rumpf analyzes the extensive effects of this mixed system. (sewn paper, published in German)

Suggested Citation

  • Rumpf, Dominik, 2013. "Zinsbereinigung bei der Dualen Einkommensteuer," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 32, number urn:isbn:9783161528699, March.
  • Handle: RePEc:mhr:btrfin:urn:isbn:9783161528699
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