Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/2322
Authors: 
Boss, Alfred
Year of Publication: 
1999
Series/Report no.: 
Kiel Working Paper 950
Abstract: 
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.
Subjects: 
corporate income taxation
tax reform in Germany
JEL: 
H24
H25
Document Type: 
Working Paper

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