Cover of 'undefined'
Daniel Zöller

Die Zinsbereinigte Gewinnsteuer (ZGS)

Steuersystematische Entwicklung und ökonomische Analyse eines Reformvorschlags für Deutschland
[Interest-Adjusted Profit Tax. Design and Economic Analysis of an ACE-Based Reform Proposal for Germany.]
2011. XIV, 268 pages.
Published in German.
  • sewn paper
  • available
  • 978-3-16-150671-0
Also Available As:
Political feasibility and international tax competition significantly restrict the scope for tax reforms aiming at production efficiency. Daniel Zöller presents an ACE-based reform proposal labeled »Interest-Adjusted Profit Tax« which is capable of achieving neutrality with respect to financial decisions, investment decisions and the choice of the firm's legal form.

Beiträge zur Finanzwissenschaft (BtrFin)