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Der Kurs der Finanzpolitik in Deutschland hat sich im Verlauf des Jahres 1999 geändert. Ausgabenkürzungen wurden …The stance of fiscal policy in Germany changed in the course of 1999. Government expenditures were cut, significant tax …
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An alternative minimum tax (AMT) is often regarded as desirable. We analyze a wealth tax at corporate and personal level that is designed as an AMT as proposed by the German Green Party. This wealth tax is imputable to profit taxes and is hence intended to prevent multiple (multistage) taxation....
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