Steuersenkungsgesetz: Das gefangene Eigenkapital

The article analysis the German tax reform 2000 and predicts that corporations will distribute earnings during the following year in order to circumvent tax disadvantages.

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Year of publication:	2000
Authors:	Homburg, Stefan ; Theisen, René Manuel
Published in:	Der Betrieb. - Düsseldorf : Verlagsgruppe Handelsblatt, ISSN 0005-9935. - Vol. 53.2000, 39, p. 1930-1931
Publisher:	Düsseldorf : Verlagsgruppe Handelsblatt
Subject:	Dividendenbesteuerung \| Steuerreform \| Dividend tax \| Tax reform

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Type of publication:	Article
Type of publication (narrower categories):	Article
Language:	German
Other identifiers:	78996841X [GVK] hdl:10419/93129 [Handle] RePEc:zbw:espost:93129 [RePEc]
Classification:	H25 - Business Taxes and Subsidies
Source:	EconStor

Persistent link: https://www.econbiz.de/10010332943