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| Author: | Hübner, R. |
| Title: | Teure Annaehrung = The corporate tax reform in Germany |
| Journal: | Capital
1992 : FEB, VOL. 31:2, p. 97-98 |
| Index terms: | COMPANY TAXATION GERMANY BUSINESS-GOVERNMENT RELATIONS TAX REFORM |
| Language: | ger |
| Abstract: | The tax burden of German enterprises is the highest in comparison with that of other countries' corporations: in spite of the former tax reductions the German state confiscates about two thirds of the profits. The main political parties agree that there is an urgent need for a corporate tax reform. However, the government cannot realize the promised tax reductions in its originally planned form. As a result of a compromise between the government and the main oppositional party /SDP/ the long hoped reform is being outlined: only the future investment will be favoured by tax relief. |
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