Gutekunst, Gerd; Hermann, und Lothar; Lammersen - In: Perspektiven der Wirtschaftspolitik 4 (2003) 1, pp. 123-136
A recent article presents effective corporate tax burdens for a number of countries. Its authors conclude that Germany can be considered to be a low tax country by international comparison, and that a tax reform which aims at reducing the effective tax burden on German corporations is not...
