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| Author: | Kuhn, K. |
| Title: | Ökologische Umgestaltung des Steuersystems in den neunziger Jahren - ein Diskussionsbeitrag zur Reform der Unternehmensbesteuerung. |
| Journal: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1990 : SEP, VOL. 42:9, p. 733-750 |
| Index terms: | COMPANY TAXATION ENVIRONMENT FEDERAL REPUBLIC OF GERMANY |
| Language: | ger |
| Abstract: | In connection with the increasing fear of ecological hazards there is a renewed discussion on economic instruments in environmental protection. One of these, taxation, is in the focus of interest by politicians and economic researchers. Some of them suggest single "ecotaxes" for solving certain environmental problems, others have a concept of a new ecology oriented system of taxation. The study is an attempt to show the real possibilities as well as the bounds of changing the German tax system to an ecology oriented system under two special points of view. |
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