Veronica R. S. Hoch
Die Besteuerungssystematik von Kapitalanlagen
Geltendes Recht und Reformvorschlag für eine kohärente Kapitalanlagenbesteuerung
[Capital Investment Taxation Systems. Current Legislation and a Reform Proposal for Coherent Capital Investment Taxation.]
2019. XXVIII, 529 pages. Published in German.
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Summary
On both an EU and constitutional law level, the system for taxing diverse forms of capital investment is fraught with friction. Solving the fundamental problem demands a comprehensive reform of the capital investment taxation system, which includes, but is not limited to, a blockchain based solution.