Abstract Concerning the Tax Reform 2000 point of time and design are controversial. Because of the anyway high level of public debt a pre-drawing of the next stage of tax reform can not be financed by government borrowing argues Rolf Peffekoven. Furthermore he points out that “Länder und...

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...

Abstract Der Beitrag untersucht die von der Europäischen Kommission 2016 im Entwurf für eine neue Richtlinie des Rates über eine gemeinsame Körperschaftsteuer-Bemessungsgrundlage vorgeschlagenen Regeln zum Abzug fiktiver Zinsen auf neu gebildetes Eigenkapital. Geprüft wird, ob hiermit die...