[Publisher:] Institut für Weltwirtschaft (IfW) [Place:] Kiel [Year:] 1999
Kiel Working Paper 950
The paper presents data on the taxation of business income in the Federal Republic of Germany in the nineties. The government's plan to reform the System of taxing corporate and personal income is portrayed and assessed. It turns out that the reform proposal has numerous disadvantages; it is accordingly concluded that the planned income tax changes should not be implemented.