Mudrack, Tony - In: Jahrbücher für Nationalökonomie und Statistik 227 (2007) 4, pp. 381-402
Summary The Business tax in Germany (German: Gewerbesteuer) has remained a continuous problem in spite of the recent economic boom. There has been a dramatic resurgence of populist voices calling for the abolition of the German Business tax. Regardless of these debates, the structural deficits...