Becker, Johannes; Fuest, Clemens - In: Perspektiven der Wirtschaftspolitik 7 (2006) 1, pp. 35-42
The debate about Germany as a high or low tax country is nourished by the fact that different concepts of measuring the effective tax burden of company profits arrive at contradictory results. Depending on the indicator used, the tax burden of firms is high or low in international comparison. We...
