Spengel, Christoph; Elschner, Christina; Grünewald, Michael - In: Vierteljahrshefte zur Wirtschaftsforschung 76 (2007) 2, pp. 86-97
This paper analyzes the impact of the proposed German company tax reform for the year 2008 on the effective average tax … investors from a tax perspective. At the shareholder level the German tax reform results in a minor reduction of the effective … including dividends. For unincorporated partnerships the tax reform proposal can lead to higher effective tax burdens although …