Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/196509 
Year of Publication: 
2017
Citation: 
[Journal:] Wirtschaftsdienst [ISSN:] 1613-978X [Volume:] 97 [Issue:] 4 [Publisher:] Springer [Place:] Heidelberg [Year:] 2017 [Pages:] 279-281
Publisher: 
Springer, Heidelberg
Abstract: 
Donald Trump hat eine historische Steuerreform versprochen. Kern wird vermutlich eine 'Destination-Based Cash Flow Tax' sein. Dieser Steuer werden stark protektionistische Effekte unterstellt. Der Autor relativiert entsprechende Erwartungen. Außerdem erinnert er daran, dass Deutschland 2007 eine vergleichbare Steuerreform durchgeführt hat.
Abstract (Translated): 
Donald Trump has announced a historic tax reform, and the expectation is that the Destination-Based Cash-Flow Tax will be the blueprint. Besides having benefi cial effects on investment, this tax is suspected of having strong protectionist effects on trade. In this article, the latter concern is challenged. The US would only copy a reform Germany has already implemented in 2007.
JEL: 
H2
F13
Persistent Identifier of the first edition: 
Document Type: 
Article

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