Hettich, Frank; Schmidt, Carsten - In: Perspektiven der Wirtschaftspolitik 2 (2001) 1, pp. 45-60
This paper attacks the widespread view that the latest (corporate) income tax reform in Germany was urgently needed to reduce the tax burden on the German economy. In the run-up to this tax reform, the public debate focused on nominal income tax rates and hence neglected the determination of the...
