The German Tax Reform of 2000

被引：0
作者：
Michael Keen
机构：
[1] International Monetary Fund,Fiscal Affairs Department
来源：
International Tax and Public Finance | 2002年 / 9卷
关键词：
tax reform; corporate taxation; imputation; personal taxation;
D O I：
暂无
中图分类号：
学科分类号：
摘要：
Fundamental tax reform was a long time coming to Germany, but the landmark package of reforms agreed in July 2000 is substantially altering the business and personal tax environment. This paper describes and evaluates those reforms. It assesses the likely impact on investment and labor supply, and focuses particularly on key structural aspects of reform: the end of imputation, and the abolition of tax on corporate holdings in other corporations. Given Germany's prominence in Europe, and the structure of fiscal relations within Germany, it evaluates too the likely impact on other jurisdictions.
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页码：603 / 621
页数：18
相关论文
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