Broer, Michael - In: Schmollers Jahrbuch : Journal of Applied Social Science … 129 (2009) 3, pp. 391-413
One important aspect of the 2008 reform of business taxation is the interest barrier. It puts a limit on the amount of interest expenses deductible from earnings, thus reducing the tax bill. Therefore, it aims to prevent tax substrate from fleeing to other countries. This article starts with a...