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| Author: | Knirsch, D. Niemann, R. |
| Title: | Deferred shareholder taxation - Implementing a neutral business tax in the European Union |
| Journal: | Accounting in Europe
2008 : VOL. 5:1-2, p. 101-125 |
| Index terms: | taxation income tax company taxation shareholders European Union |
| Language: | eng |
| Abstract: | In this paper, replacement of the corporate income tax by shareholder-based capital income taxation is proposed. Based on the S-base cash flow tax, the proposal would guarantee investment neutrality of taxation and reduced tax compliance costs. Due to deferral of the tax payments this proposal is called 'Deferred Shareholder Tax' (DST). |
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