search query: @indexterm taxation / total: 1872
reference: 218 / 1872
| Author: | Kiesewetter, D. Lachmund, A. |
| Title: | Wirkungen einer Abgeltungssteuer auf Investitionsentscheidungen und Kapitalstruktur von Unternehmen |
| Journal: | Betriebswirtschaft
2004 : JUL/AUG, VOL. 64:4, p. 395-411 |
| Index terms: | Taxation Incomes Companies Germany |
| Language: | ger |
| Abstract: | In Germany, there have been various proposals to exempt interest income of indivuals from progressive income taxation, and to levy a flat source tax, instead. This discriminates against other types of investment. This paper analyzes effects on investment and financing decisions and discuss additional reform measures ensuring neutrality of the German income and corporate tax system after the introduction of a flat interest tax. (original in German) |
SCIMA