Christian Keuschnigg, Mirela Keuschnigg, Martin Kolmar
Eine Unternehmenssteuerreform für Deutschland
Übergangsszenarien und langfristige Wachstumseffekte
[A Corporate Tax Reform for Germany. Transition Scenario and Long-Term Growth Effects.]
2011. XII, 100 pages. Published in German.
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Summary
The authors of this book seek to simulate the transition from the present system of corporate taxation to a system of downstream taxation in order to reach a better understanding of the effects of redistribution caused by a tax reform during the transition from the old to the new long-term equilibrium.