| Author: | Bach, S. Seidel, B. Teichmann, D. |
| Title: | Reform of business taxation. Is Germany moving towards a dual income tax system? |
| Journal: | Economic Bulletin
2000 : APR, VOL. 37:4, p. 97-104 |
| Index terms: | Taxation Germany Europe |
| Language: | eng |
| Abstract: | This article deals with development of German system of business taxation. There is also information e.g. on the financial impact of the reform and on the income tax schedules' comparison 2000 vs. 2001 and 2005 of marginal tax rates and average tax rates. |
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