Döring, Thomas; Feld, Lars P. - In: Perspektiven der Wirtschaftspolitik 6 (2005) 2, pp. 207-232
One of the most pertinent reform discussions in Germany is found in the debate on the local business tax. During the last year, two basic reform proposals, a revitalisation of the current local business tax and its replacement by a surcharge on personal and corporate income taxes, intensively...