Homburg, Stefan; Rose, Manfred; Zöller, Daniel; … - In: Zeitschrift für Wirtschaftspolitik 54 (2005) 3, pp. 305-342
Abstract In the paper of Stefan Homburg recent proposals for capital income tax reform are considered. The analysis focusses on German taxes, but experiences from abroad as well as the European Savings Directive are also taken into account. Given the present complexity of capital income...
