Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/93129
Authors: 
Homburg, Stefan
Theisen, René Manuel
Year of Publication: 
2000
Citation: 
[Journal:] Der Betrieb [ISSN:] 0005-9935 [Place:] Düsseldorf [Publisher:] Verlagsgruppe Handelsblatt [Volume:] 53 [Issue:] 39 [Pages:] 1930-1931
Abstract: 
The article analysis the German tax reform 2000 and predicts that corporations will distribute earnings during the following year in order to circumvent tax disadvantages.
Abstract (Translated): 
Der Artikel analysiert die deutsche Steuerform 2000 und sagt vorher, dass Kapitalgesellschaften innerhalb des nächsten Jahres Gewinne ausschütten werden, um steuerliche Nachteile zu vermeiden.
Subjects: 
Dividend tax
Tax reform
JEL: 
H25
Document Type: 
Article

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