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| Author: | Spengel, C. |
| Title: | Grenzuberschreitende Geschaftstatigkeit und effektive Steuerbelastung nach der deutschen Steuerreform |
| Journal: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
2003 : DEC, VOL. 54:8, p. 710-742 |
| Index terms: | GERMANY TAX REFORM EUROPEAN UNION |
| Language: | ger |
| Abstract: | The principle aims of the German tax reform which will take effect from 2001 on are to encourage investment, to strengthen international competitiveness and to restructure the tax system so that it fits with the principle goals of the Common Market. The German tax reform is an important reform since it replaced the full imputation tax system and introduced a shareholder relief system, reduced the corporate and personal income tax rates and finally broadened the tax base by cutting back depreciation allowances. The effects of the German tax reform on domestic and on cross-border (inbound and outbound) investment within the EU were analysed by applying the well known approach of King and Fullerton for the measurement of marginal effective tax rates (original in German). |
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