search query: @author Teichmann, D. / total: 6
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| Author: | Bach, S. Siedel, B. Teichmann, D. |
| Title: | Reform of Corporate Taxation-Will the proposed legal changes bring about the desired effects? |
| Journal: | Economic Bulletin
1992 : MAY, VOL. 30, p. 7-13 |
| Index terms: | GERMANY TAXATION FISCAL POLICY |
| Language: | eng |
| Abstract: | The article describes the most important fiscal and structural effects to be expected from the new law "Standortsicherungsgesetz", due to come into force in 1994. The law is intended to be a first step towards a comprehensive reform of corporate taxation, and aims to bring about a lasting improvement in Germany's attractiveness as a production location. In the course of the analysis the authors arrive at the conclusion that the underlying approach of the new law in the form proposed is wrong. |
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